2014 US Code
Title 16 - Conservation (Sections 1 - 7304)
Chapter 22 - International Parks (Sections 1101 - 1113)
Sec. 1112 - Tax treatment of any gift, devise or bequest to the Commission
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 16 - CONSERVATION |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 16 - CONSERVATION CHAPTER 22 - INTERNATIONAL PARKS Sec. 1112 - Tax treatment of any gift, devise or bequest to the Commission |
| Contains | section 1112 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 88-363, §13, July 7, 1964, 78 Stat. 301. |
| Statutes at Large Reference | 78 Stat. 301 |
| Public and Private Law | Public Law 88-363 |
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For the purpose of Federal income, estate, and gift taxes, any gift, devise, or bequest to or for the use of the Commission, and accepted by the Commission under authority of this chapter, shall be deemed to be a gift, devise, or bequest to or for the use of the United States, as the case may be, if it is not deducted as a gift, devise, or bequest to or for the use of the Government of Canada under the income, estate, or gift tax laws of the Government of Canada.
(Pub. L. 88–363, §13, July 7, 1964, 78 Stat. 301.)
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