[USC02] 2 USC 161: Tax exemption of gifts, etc., to Library of Congress
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2 USC 161: Tax exemption of gifts, etc., to Library of Congress Text contains those laws in effect on April 4, 2020
From Title 2-THE CONGRESSCHAPTER 5-LIBRARY OF CONGRESS

§161. Tax exemption of gifts, etc., to Library of Congress

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.

(Mar. 3, 1925, ch. 423, §5, 43 Stat. 1108 ; Oct. 2, 1942, ch. 576, 56 Stat. 765 .)

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.