2004 U.S. Code
Title 2 - THE CONGRESS
CHAPTER 5 - LIBRARY OF CONGRESS
Sec. 161 - Tax exemption of gifts, etc., to Library of Congress
View Metadata| Publication Title | United States Code, 2000 Edition, Supplement 4, Title 2 - THE CONGRESS |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 2 - THE CONGRESS CHAPTER 5 - LIBRARY OF CONGRESS Sec. 161 - Tax exemption of gifts, etc., to Library of Congress |
| Contains | section 161 |
| Date | 2004 |
| Laws in Effect as of Date | January 3, 2005 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Mar. 3, 1925, ch. 423, §5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765. |
| Statutes at Large References | 43 Stat. 1108 56 Stat. 765 |
§161. Tax exemption of gifts, etc., to Library of Congress
Gifts or bequests or devises to or for the benefit of the Library of Congress, including those to the board, and the income therefrom, shall be exempt from all Federal taxes, including all taxes levied by the District of Columbia.
(Mar. 3, 1925, ch. 423, §5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.)
Amendments1942—Act Oct. 2, 1942, included devises in the exemptions, and exempted gifts, bequests and devises, and the income therefrom, from taxes levied by the District of Columbia.
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