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SEC. 115. INCOME OF STATES, MUNICIPALITIES, ETC.

Gross income does not include --

115(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

115(2) income accruing to the government of any possession of the United States, or any political subdivision thereof.

BACK TO SEC. 501 EXEMPTION FROM TAX ON CORPORATIONS, CERTAIN TRUSTS, ETC.

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