US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 4373

Exemptions

The tax imposed by section 4371 shall not apply to—
(1)

Effectively connected items

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.

(2)

Indemnity bond

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.

Aug. 16, 1954, ch. 73668A Stat. 522Pub. L. 85–859, title I, § 141(a)72 Stat. 1301Pub. L. 94–455, title XIX, § 1904(a)(12)90 Stat. 1813Pub. L. 100–647, title I, § 1012(q)(13)(A)102 Stat. 3525(, ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 100–6471988—Par. (1). amended par. (1) generally, substituting provisions relating to effectively connected items for provisions relating to domestic agent.

Pub. L. 94–4551976—Par. (1). substituted “State, or in the District of Columbia, within” for “State, Territory, or District of the United States within”.

Pub. L. 85–8591958— reenacted section without change.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Pub. L. 100–647, title I, § 1012(q)(13)(B)102 Stat. 3525

“The amendment made by subparagraph (A) [amending this section] shall apply with respect to premiums paid after the date 30 days after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1976 Amendment

Pub. L. 94–455section 1904(d) of Pub. L. 94–455section 4041 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .