{"identifier":"/us/usc/t2/s161","title_num":"2","num":"§ 161.","heading":"Tax exemption of gifts, etc., to Library of Congress","status":null,"guid":"iddd62c88e-0974-11f0-acfd-82f4bd9597b0","source_credit":"(Mar. 3, 1925, ch. 423, § 5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.)","seq_in_title":556,"parent_identifier":"/us/usc/t2/ch5","ancestors":[{"identifier":"/us/usc/t2","level":"title","num":"Title 2—","heading":"THE CONGRESS","status":null,"is_section":false},{"identifier":"/us/usc/t2/ch5","level":"chapter","num":"CHAPTER 5—","heading":"LIBRARY OF CONGRESS","status":null,"is_section":false}],"xml":"<section xmlns=\"http://xml.house.gov/schemas/uslm/1.0\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" style=\"-uslm-lc:I80\" id=\"id42d221b3-3b28-11eb-b57d-ac6ded64e2e5\" identifier=\"/us/usc/t2/s161\"><num value=\"161\">§ 161.</num><heading> Tax exemption of gifts, etc., to Library of Congress</heading><content>\n<p style=\"-uslm-lc:I11\" class=\"indent0\">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.</p>\n</content><sourceCredit id=\"id42d221b4-3b28-11eb-b57d-ac6ded64e2e5\">(<ref href=\"/us/act/1925-03-03/ch423/s5\">Mar. 3, 1925, ch. 423, § 5</ref>, <ref href=\"/us/stat/43/1108\">43 Stat. 1108</ref>; <ref href=\"/us/act/1942-10-02/ch576\">Oct. 2, 1942, ch. 576</ref>, <ref href=\"/us/stat/56/765\">56 Stat. 765</ref>.)</sourceCredit>\n<notes type=\"uscNote\" id=\"id42d221b5-3b28-11eb-b57d-ac6ded64e2e5\">\n<note style=\"-uslm-lc:I74\" role=\"crossHeading\" topic=\"editorialNotes\" id=\"id42d221b6-3b28-11eb-b57d-ac6ded64e2e5\"><heading class=\"centered\"><b>Editorial Notes</b></heading></note>\n<note style=\"-uslm-lc:I74\" topic=\"amendments\" id=\"id42d221b7-3b28-11eb-b57d-ac6ded64e2e5\"><heading class=\"centered smallCaps\">Amendments</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">1942—Act <date date=\"1942-10-02\">Oct. 2, 1942</date>, included devises in the exemptions, and exempted gifts, bequests and devises, and the income therefrom, from taxes levied by the District of Columbia.</p>\n</note>\n</notes>\n</section>","provision":null,"duplicates":[],"release":{"label":"119-4","currency_date":"2025-03-15","congress":119,"law_num":4,"excluded_laws":[],"update_num":null,"seq":352,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","06","07","08","14","16","18","20","22","42"],"ingested_titles":[]},"served_from":{"label":"119-4","currency_date":"2025-03-15","congress":119,"law_num":4,"excluded_laws":[],"update_num":null,"seq":352,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","06","07","08","14","16","18","20","22","42"],"ingested_titles":[]},"content_first_seen":{"label":"116-214","currency_date":"2020-12-05","congress":116,"law_num":214,"excluded_laws":[],"update_num":null,"seq":218,"is_partial":false,"caveat":null,"titles_affected":["02","09","11a","15","16","18","18a","20","21","22","28a","31","37","38","39","40","41","51","52","54"],"ingested_titles":[]},"is_exact":true,"note":null}