FEDERAL · 44 U.S.C. · Chapter 23
Tax exemption for gifts
Current through Pub. L. 119-99
Gifts and bequests received by the Board under this chapter, and the income from them are exempt from taxes.
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44 U.S.C. § 2308 (Tax exemption for gifts) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.