Title 16 of the U.S. Code § 1112 - Tax treatment of any gift, devise or bequest to the Commission
Full text of § 1112 from Title 16 of the United States Code.
§ 1112. Tax treatment of any gift, devise or bequest to the Commission
For the purpose of Federal income, estate, and gift taxes, any gift, devise, or bequest to or for the use of the Commission, and accepted by the Commission under authority of this chapter, shall be deemed to be a gift, devise, or bequest to or for the use of the United States, as the case may be, if it is not deducted as a gift, devise, or bequest to or for the use of the Government of Canada under the income, estate, or gift tax laws of the Government of Canada.
(Pub. L. 88–363, §13, July 7, 1964, 78 Stat. 301.)
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16 U.S.C. § 1112 is part of Title 16 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.
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