16-U.S.C.-1112

16-U.S.C.-1112

§1112 – Tax Treatment of Any Gift, Devise Or Bequest to The Commission

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Title 16 > Chapter 22 > Section 1112

Details

  • Reference: Section 1112
  • Legend: §1112 – Tax Treatment of Any Gift, Devise Or Bequest to The Commission
  • USCode Year: 2013

Provision Content

For the purpose of Federal income, estate, and gift taxes, any gift, devise, or bequest to or for the use of the Commission, and accepted by the Commission under authority of this chapter, shall be deemed to be a gift, devise, or bequest to or for the use of the United States, as the case may be, if it is not deducted as a gift, devise, or bequest to or for the use of the Government of Canada under the income, estate, or gift tax laws of the Government of Canada.

(Pub. L. 88–363, §13, July 7, 1964, 78 Stat. 301.)

U.S. Encyclopedia of Law Coverage

16-U.S.C.-1106 in the Legal Encyclopedia: Conservation

In this entry about 16-U.S.C.-1106, find legal reference material, bibliographies and premiere content related to conservation in the American Encyclopedia of Law, presenting a comprehensive view of the United States conservation-specific issues, written by authorities in the field.

16-U.S.C.-346A-1 in the Legal Encyclopedia: Parks

In this entry about 16-U.S.C.-346A-1, find legal reference material, bibliographies and premiere content related to parks in the American Encyclopedia of Law, presenting a comprehensive view of the United States parks-specific issues, written by authorities in the field.

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