16 U.S.C. § 1112 — Tax treatment of any gift, devise or bequest to the Commission
U.S.C. Title 16 - CONSERVATION 16 U.S.C. United States Code, 2023 Edition Title 16 - CONSERVATION CHAPTER 22 - INTERNATIONAL PARKS Sec. 1112 - Tax treatment of any gift, devise or bequest to the Commission From the U.S. Government Publishing Office, www.gpo.gov
§1112. Tax treatment of any gift, devise or bequest to the Commission
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.)