Implements § 4253Open in workspace
Reg. § 49.4253-12 Cross reference.
26 CFR § 49.4253-12eCFR, current through 2026-07-14
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 , , and 4294, and the regulations thereunder contained in Subpart F of this part.