2 U.S.C. § 161 — Tax exemption of gifts, etc., to Library of Congress

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 .) Editorial Notes Amendments 1942—Act Oct. 2, 1942 , included devises in the exemptions, and exempted gifts, bequests and devises, and the income therefrom, from taxes levied by the District of Columbia.

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