2-U.S.C.-161

§161 – Tax Exemption of Gifts, Etc., to Library of Congress

Pathway

Title 2 > Chapter 5 > Section 161

Details

• Reference: Section 161
• Legend: §161 – Tax Exemption of Gifts, Etc., to Library of Congress
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

2-U.S.C.-154 in the Legal Encyclopedia: Congress

In this entry about 2-U.S.C.-154, find legal reference material, bibliographies and premiere content related to congress in the American Encyclopedia of Law, presenting a comprehensive view of the United States congress-specific issues, written by authorities in the field.

2-U.S.C.-143D in the Legal Encyclopedia: Library of Congress

In this entry about 2-U.S.C.-143D, find legal reference material, bibliographies and premiere content related to library of congress in the American Encyclopedia of Law, presenting a comprehensive view of the United States library of congress-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 2 (The Congress) guided by subject interests.