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2 U.S.C. · The Congress
2 U.S.C. § 161

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

Ch. 5 — LIBRARY OF CONGRESS
Title 2 U.S.C. ● ACTIVE Primary Source Ch. 5
Statutory Text

2 U.S.C. § 161 — Tax exemption of gifts, etc., to Library of Congress

U.S.C. Title 2 - THE CONGRESS 2 U.S.C. United States Code, 2023 Edition Title 2 - THE CONGRESS CHAPTER 5 - LIBRARY OF CONGRESS Sec. 161 - Tax exemption of gifts, etc., to Library of Congress From the U.S. Government Publishing Office, www.gpo.gov

§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.)

Editorial Notes

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.

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC02-SEC-36E9F6
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2 U.S.C. § 161
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2f4e183ef49012ec...
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The statutory text of 2 U.S.C. § 161 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 5 — LIBRARY OF CONGRESS
2 U.S.C. § 1312 U.S.C. § 1322 U.S.C. § 132a2 U.S.C. § 132a12 U.S.C. § 132a22 U.S.C. § 132a32 U.S.C. § 132b2 U.S.C. § 1332 U.S.C. § 1342 U.S.C. § 1352 U.S.C. § 135a2 U.S.C. § 135a12 U.S.C. § 135b2 U.S.C. § 1362 U.S.C. § 13612 U.S.C. § 136a2 U.S.C. § 136a22 U.S.C. § 136b2 U.S.C. § 136c2 U.S.C. § 1372 U.S.C. § 137a2 U.S.C. § 137c2 U.S.C. § 1382 U.S.C. § 1392 U.S.C. § 1402 U.S.C. § 1412 U.S.C. § 141a2 U.S.C. § 141b2 U.S.C. § 1422 U.S.C. § 142a
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