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2019 US Code
Title 2 - The Congress
Chapter 5 - Library of Congress
Sec. 161 - Tax exemption of gifts, etc., to Library of Congress
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| 2 U.S.C. § 161 (2019) |
| §161. Tax exemption of gifts, etc., to Library of Congress |
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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. |
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(Mar. 3, 1925, ch. 423, §5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.) |
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AMENDMENTS
1942—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. |
| United States Code, 2018 Edition, Supplement 1, Title 2 - THE CONGRESS |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 2 - THE CONGRESS CHAPTER 5 - LIBRARY OF CONGRESS Sec. 161 - Tax exemption of gifts, etc., to Library of Congress |
| section 161 |
| 2019 |
| January 24, 2020 |
| No |
| standard |
| 43 Stat. 1108 56 Stat. 765 |
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