26 CFR 49.4253-12

§ 49.4253-12 Cross reference.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 49.4253-12, § 49.4253-12 Cross reference, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113647
Permanent ID: ys:prov:113647@1
SHA-256: ad6fdd2413c2044d9f87f018dad91f25133f62691fe19c1a94c6cf852c929af8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

For exemptions applicable to amounts received as payment for services furnished to the government of any State or political subdivision of a State, to the District of Columbia, to the government of the United States, or to certain nonprofit educational organizations, see sections 4292, 4293, and 4294, and the regulations thereunder contained in Subpart F of this part.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.