§ 2269. Gifts of property; acceptance and administration by Secretary of Agriculture; Federal tax law consideration; separate fund in Treasury; regulations
179 words·~1 min read·
/usc/title-7/section-2269A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notwithstanding any other provision of law, the Secretary of Agriculture is authorized to accept, receive, hold, utilize, and administer on behalf of the United States gifts, bequests, or devises of real and personal property made for the benefit of the United States Department of Agriculture or for the carrying out of any of its functions. For the purposes of the Federal income, estate, and gift tax laws, property accepted under the authority of this section shall be considered as a gift, bequest, or devise to the United States.
Any gift of money accepted pursuant to the authority granted in this section, or the net proceeds from the liquidation of any property so accepted, or the proceeds of any insurance on any gift property not used for its restoration shall be deposited in the Treasury of the United States for credit to a separate fund and shall be disbursed upon order of the Secretary of Agriculture. The Secretary of Agriculture may promulgate regulations to carry out the provisions of this section.
(Pub. L. 95–442, Oct. 10, 1978, 92 Stat. 1065.)
Connections15 cite this
Cited by 15 sections · top 13
U.S. Code
statutes-at-large
- Public Law 106–113Making consolidated appropriations for the fiscal year ending September 30, 2000,and for other purposes
- Public Law 95–442To authorize the Secretary of Agriculture to accept and administer on behalf of the United States gifts or devises of real and personal property for the benefit of the Department of Agriculture or any of its programs
- Public Law 101–624To extend and revise agricultural price support and related programs, to provide for agricultural export, resource conservation, farm credit, and agricultural research and related programs, to ensure consumers an abundance of food and fiber at reasonable prices, and for other purposes
- Public Law 105–276Making appropriations for the Departments of Veterans Affairs and Housing and Urban Development, and for sundry independent agencies, boards, commissions, corporations, and offices for the fiscal year ending September 30, 1999, and for other purposes
statute-compilations
2 references not yet in our index
- Pub. L. 95–442
- 92 Stat. 1065
Citation graph
cites case law
§ 2269
Gifts of property; acceptance and administration by Secretary of Agriculture; Federal tax law consideration; separate fund in Treasury; regulations
Stat.×5
Bills×4
Stat. Comp.×3
U.S.C.×3
Pub. L.Pub. L. 95–442
Stat.92 Stat. 1065
Cites 2Cited by 15 across 4 sources