Title 16 — Conservation
Chapter 22 — International Parks
§ 1112. Tax treatment of any gift, devise or bequest to the Commission
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Roosevelt Campobello International Park Act
Pub. L. 88–363 § 13 · 78 Stat. 299
Enacted · 16 U.S.C. § 1112
(Pub. L. 88–363, § 13, July 7, 1964, 78 Stat. 301.)
Source evidence
Code source credit
(Pub. L. 88–363, § 13, July 7, 1964, 78 Stat. 301.)Enacted provision · exact public law section
Sec. 13. 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 Act, 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.
1 of 1 references resolved to an enrolled provision