16 U.S.C. § 1112 — Tax treatment of any gift, devise or bequest to the Commission

FEDERAL · 16 U.S.C. · Chapter 22

Tax treatment of any gift, devise or bequest to the Commission

Current through Pub. L. 119-102

Title 16 — Conservation·Ch. 22 — INTERNATIONAL PARKS

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.

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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.

16 U.S.C. § 1112 (Tax treatment of any gift, devise or bequest to the Commission) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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History

(Pub. L. 88–363, §13, July 7, 1964, 78 Stat. 301.)