Special Provisions Applicable to Services and Facilities Taxes

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Miscellaneous Excise Taxes
  5. FACILITIES AND SERVICES
  6. Special Provisions Applicable to Services and Facilities Taxes

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Section
4291

Cases where persons receiving payment must collect tax

Section
4293

Exemption for United States and possessions