2 U.S.C. § 161Chapter 5
§161. Tax exemption of gifts, etc., to Library of Congress
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§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.
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.
Last amended: December 31, 2024
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