FEDERAL · 2 U.S.C. · Chapter 5
Tax exemption of gifts, etc., to Library of Congress
Current through Pub. L. 119-102
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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2 U.S.C. § 161 (Tax exemption of gifts, etc., to Library of Congress) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.