26 U.S.C. § 115
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 1399
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- § 1400J
§ 115. Income of States, municipalities, etc.
Gross income does not include—
- (1) income derived from any public utility or the exercise of any essential governmental function and accruing to a State or any political subdivision thereof, or the District of Columbia; or
- (2) income accruing to the government of any possession of the United States, or any political subdivision thereof.
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