FEDERAL · 2 U.S.C. · Chapter 5
Tax exemption of gifts, etc., to Library of Congress
2 U.S.C. § 161
Title2 — The Congress
Chapter5 — LIBRARY OF CONGRESS
This text of 2 U.S.C. § 161 (Tax exemption of gifts, etc., to Library of Congress) 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
2 U.S.C. § 161.
Text
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.
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Related
Thaw Estate
200 A.2d 290 (Supreme Court of Pennsylvania, 1964)
Source Credit
History
(Mar. 3, 1925, ch. 423, §5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.)
Editorial Notes
Editorial 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.
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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Bluebook (online)
2 U.S.C. § 161, Counsel Stack Legal Research, https://law.counselstack.com/usc/2/161.