Laws: Cases and Codes : U.S. Code : Title 2 : Section 161


   
U.S. Code as of: 01/3/05
Section 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.
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