Statute · United States Code
2 U.S.C. § 161 — Tax exemption of gifts, etc., to Library of Congress
2 U.S.C. § 161
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- employee-benefits-and-executive-compensation
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.
Citator
2 U.S.C. § 161 — Tax exemption of gifts, etc., to Library of Congress is in force in the current edition of the Code, and nothing recorded condemns it.
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.