22 U.S.C. § 282e

(a) Authority of Secretary of the Treasury The Secretary of the Treasury is authorized to pay the subscription of the United States to the Corporation and for this purpose is authorized to use as a public-debt transaction not to exceed $35,168,000 of the proceeds of any securities hereafter issued under chapter 31 of title 31, and the purposes for which securities may be issued under that chapter are extended to include such purpose. Payment under this subsection of the subscription of the United States to the Corporation and any repayment thereof shall be treated as public-debt transactions of the United States. (b) Dividends treated as miscellaneous receipts Any payment of dividends made to the United States by the Corporation shall be covered into the Treasury as a miscellaneous receipt.