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

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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.)

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U.S. Code

§ 2055
Transfers for public, charitable, and religious uses

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Mar. 3, 1925, ch. 423, § 5
43 Stat. 1108
Oct. 2, 1942, ch. 576
56 Stat. 765

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§ 161

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

Stat.×4

U.S.C.×1

ActMar. 3, 1925, ch. 423, § 5

Stat.43 Stat. 1108

ActOct. 2, 1942, ch. 576

Stat.56 Stat. 765

Cites 4Cited by 5 across 2 sources