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§ 161. Tax exemption of gifts, etc., to Library of Congress

Version history — every release point where this text changed

Release point 115-442 · current through 01/14/2019

§ 161.

Tax exemption of gifts, etc., to Library of Congress

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.

Source(Mar. 3, 1925, ch. 423, § 5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.)
Notes

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.

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Cite this exact text: /us/usc/?id=id49771d45-4a51-11e9-a676-e8a708e84386

Citation URL: /us/usc/t2/s161?release=115-442