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

Version history — every release point where this text changed

Release point 116-38 · current through 08/02/2019

116-72 is not ingested; this is Title 2 as published at 116-38 (2019-08-02), which is the latest release point at or before it that carries this title.

§ 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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