12 U.S.C. § 931
Section, acts July 17, 1916, ch. 245, title I, § 26, 39 Stat. 380; , Pub. L. 86–168, title I, § 104(h), 73 Stat. 387, exempted land banks and land bank associations from taxation and directed that mortgages and bonds be deemed instrumentalities of government. See section 2055 of this title.