Us Code § 2308 - Tax exemption for gifts

Full text of Us Code United States Code § 2308 — Tax exemption for gifts, with citation guidance and answers to common questions.

§ 2308. Tax exemption for gifts

Gifts and bequests received by the Board under this chapter, and the income from them are exempt from taxes.

(Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1293.)

Historical and Revision Notes

Based on 44 U.S. Code, 1964 ed., §300gg (July 9, 1941, ch. 284, §7, 55 Stat. 582).

CHAPTER 25—NATIONAL HISTORICAL PUBLICATIONS AND RECORDS COMMISSION

Sec.
2501.
Creation; composition; appointment and tenure; vacancies; meetings.1

        

2502.
Vacancies.
2503.
Executive director; staff; transportation expenses.1
2504.
Duties; authorization of grants for historical publications and records programs; authorization for appropriations.
2505.
Special advisory committees; membership; reimbursement.
2506.
Records to be kept by grantees.
[2507.
Repealed.]

        

Editorial Notes

Amendments

1988—Pub. L. 100–365, §5, July 13, 1988, 102 Stat. 825, amended analysis generally, inserting "; vacancies; meetings" after "tenure" in item 2501, substituted "staff; transportation expenses" for "editorial and clerical staff; reimbursement of members for transportation expenses; honorarium" in item 2503 and "historical publications and records programs; authorization for appropriations" for "collection, reproduction, and publication of documentary historical source material" in item 2504, and reenacting items 2502, 2505, and 2506 without change.

1984—Pub. L. 98–497, title I, §107(b)(12)(B), Oct. 19, 1984, 98 Stat. 2287, struck out item 2507 "Report to Congress".

1974—Pub. L. 93–536, §1(a), Dec. 22, 1974, 88 Stat. 1734, inserted "AND RECORDS" after "PUBLICATIONS" in chapter heading.

1 So in original. Does not conform to section catchline.

About This Section

44 U.S.C. § 2308 is part of Title 44 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.

This section may be cited in legal writing as 44 U.S.C. § 2308. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.

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Frequently Asked Questions About Us Code § 2308

What does United States Code § 2308 cover?

Section 2308 ("Tax exemption for gifts") is part of the United States Code, the codified statutory law of Us Code. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Us Code § 2308?

A common citation format is "United States Code § 2308" (Us Code). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Us Code law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Us Code official source linked on this page or consult a licensed Us Code attorney.

How does Us Code § 2308 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Us Code can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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