FEDERAL · 44 U.S.C. · Chapter 23
Tax exemption for gifts
44 U.S.C. § 2308
Title44 — Public Printing and Documents
Chapter23 — NATIONAL ARCHIVES TRUST FUND BOARD
This text of 44 U.S.C. § 2308 (Tax exemption for gifts) 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
44 U.S.C. § 2308.
Text
Gifts and bequests received by the Board under this chapter, and the income from them are exempt from taxes.
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Source Credit
History
(Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1293.)
Editorial Notes
Historical and Revision Notes
Based on 44 U.S. Code, 1964 ed., §300gg (July 9, 1941, ch. 284, §7, 55 Stat. 582).
Editorial Notes
Amendments
1988—Pub. L. 100–365, §5, July 13, 1988, 102 Stat. 825, amended analysis generally, inserting "; vacancies; meetings" after "tenure" in item 2501, substituted "staff; transportation expenses" for "editorial and clerical staff; reimbursement of members for transportation expenses; honorarium" in item 2503 and "historical publications and records programs; authorization for appropriations" for "collection, reproduction, and publication of documentary historical source material" in item 2504, and reenacting items 2502, 2505, and 2506 without change.
1984—Pub. L. 98–497, title I, §107(b)(12)(B), Oct. 19, 1984, 98 Stat. 2287, struck out item 2507 "Report to Congress".
1974—Pub. L. 93–536, §1(a), Dec. 22, 1974, 88 Stat. 1734, inserted "AND RECORDS" after "PUBLICATIONS" in chapter heading.
Based on 44 U.S. Code, 1964 ed., §300gg (July 9, 1941, ch. 284, §7, 55 Stat. 582).
Editorial Notes
Amendments
1988—Pub. L. 100–365, §5, July 13, 1988, 102 Stat. 825, amended analysis generally, inserting "; vacancies; meetings" after "tenure" in item 2501, substituted "staff; transportation expenses" for "editorial and clerical staff; reimbursement of members for transportation expenses; honorarium" in item 2503 and "historical publications and records programs; authorization for appropriations" for "collection, reproduction, and publication of documentary historical source material" in item 2504, and reenacting items 2502, 2505, and 2506 without change.
1984—Pub. L. 98–497, title I, §107(b)(12)(B), Oct. 19, 1984, 98 Stat. 2287, struck out item 2507 "Report to Congress".
1974—Pub. L. 93–536, §1(a), Dec. 22, 1974, 88 Stat. 1734, inserted "AND RECORDS" after "PUBLICATIONS" in chapter heading.
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Bluebook (online)
44 U.S.C. § 2308, Counsel Stack Legal Research, https://law.counselstack.com/usc/44/2308.