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26 U.S.C. § 4373

Exemptions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 4373, Exemptions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463443
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The tax imposed by section 4371 shall not apply to— Any amount which is effectively connected with the conduct of a trade or business within the United States unless such amount is exempt from the application of section 882(a) pursuant to a treaty obligation of the United States. Any indemnity bond required to be filed by any person to secure payment of any pension, allowance, allotment, relief, or insurance by the United States, or to secure a duplicate for, or the payment of, any bond, note, certificate of indebtedness, war-saving certificate, warrant or check, issued by the United States.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally