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

16 U.S.C. § 1112

Chapter22 — INTERNATIONAL PARKS

This text of 16 U.S.C. § 1112 (Tax treatment of any gift, devise or bequest to the Commission) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

16 U.S.C. § 1112.

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Source Credit

History

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

Cite This Page — Counsel Stack

Bluebook (online)

16 U.S.C. § 1112, Counsel Stack Legal Research, https://law.counselstack.com/usc/16/1112.