U.S.C. Title 2 - THE CONGRESS 2 U.S.C. United States Code, 2024 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.
2 U.S.C. § 161
§161. Tax exemption of gifts, etc., to Library of Congress
Edition 2024