2017 US Code
Title 36 - Patriotic and National Observances, Ceremonies, and Organizations
Subtitle II - Patriotic and National Organizations
Part B - Organizations
Chapter 2203 - United States Capitol Historical Society
Sec. 220307 - Tax exemption
36 U.S.C. § 220307 (2017) | ||||||
§220307. Tax exemption | ||||||
Notwithstanding section 105 of title 4 of the United States Code or any provision of the District of Columbia Code, the corporation is not required to pay, collect, or account for any tax specified in those provisions in connection with activities conducted within, or on the grounds of, the United States Capitol Building. |
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(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1464.) |
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The words "or title 47, chapter 26 of the District of Columbia Code (1973)" (subsequently covered in chapter 20 of title 47 of the District of Columbia Code (1981)) are omitted as unnecessary. The words "in connection with activities conducted" are substituted for "applicable to taxable events occurring" for clarity. The words "occurring . . . on or after January 1, 1964" are omitted as obsolete. |
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United States Code, 2012 Edition, Supplement 5, Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS | ||||||
Bills and Statutes | ||||||
United States Code | ||||||
Y 1.2/5: | ||||||
Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS Subtitle II - Patriotic and National Organizations Part B - Organizations CHAPTER 2203 - UNITED STATES CAPITOL HISTORICAL SOCIETY Sec. 220307 - Tax exemption |
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section 220307 | ||||||
2017 | ||||||
January 12, 2018 | ||||||
Yes | ||||||
standard | ||||||
96 Stat. 2364 112 Stat. 1464 |
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Public Law 95-493, Public Law 97-447, Public Law 105-225 |