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2018 US Code
Title 16 - Conservation
Chapter 22 - International Parks
Sec. 1112 - Tax treatment of any gift, devise or bequest to the Commission
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| 16 U.S.C. § 1112 (2018) |
| §1112. Tax treatment of any gift, devise or bequest to the Commission |
|
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.) |
| United States Code, 2018 Edition, Title 16 - CONSERVATION |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 16 - CONSERVATION CHAPTER 22 - INTERNATIONAL PARKS Sec. 1112 - Tax treatment of any gift, devise or bequest to the Commission |
| section 1112 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 78 Stat. 301 |
| Public Law 88-363 |
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