Title 18 — Crimes and Criminal Procedure
Part III · Chapter 303 — Bureau of Prisons
§ 4043. Acceptance of gifts and bequests to the Commissary Funds, Federal Prisons
Statutory text
The Attorney General may accept gifts or bequests of money for credit to the “Commissary Funds, Federal Prisons”. A gift or bequest under this section is a gift or bequest to or for the use of the United States under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).
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.
Pub. L. 97–258 § 2(d)(4)(B) · 96 Stat. 1059
Enacted · 18 U.S.C. § 4043
Added Pub. L. 97–258, § 2(d)(4)(B), Sept. 13, 1982, 96 Stat. 1059
Source evidence
Code source credit
Added Pub. L. 97–258, § 2(d)(4)(B), Sept. 13, 1982, 96 Stat. 1059Tax Reform Act of 1986
Pub. L. 99–514 § 2 · 100 Stat. 2085
Substituted · 18 U.S.C. § 4043
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”
Source evidence
Code amendment note
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.Enacted provision · exact public law section
SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.
1 of 2 references resolved to an enrolled provision · 1 partial
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| 4043 | 31:725s–4. | May 15, 1952, ch. 289, § 2, 66 Stat. 72; July 9, 1952, ch. 600, 66 Stat. 479. |
Editorial Notes
Amendments
1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Statutory Notes and Related Subsidiaries
Expenditures; Inmate Telephone System
Pub. L. 105–277, div. A, § 101(b) [title I, § 108], , 112 Stat. 2681–50, 2681–67, provided that:
“For fiscal year 1999 and thereafter, the Director of the Bureau of Prisons may make expenditures out of the Commissary Fund of the Federal Prison System, regardless of whether any such expenditure is security-related, for programs, goods, and services for the benefit of inmates (to the extent the provision of those programs, goods, or services to inmates is not otherwise prohibited by law), including—
“(1) the installation, operation, and maintenance of the Inmate Telephone System;
“(2) the payment of all the equipment purchased or leased in connection with the Inmate Telephone System; and
“(3) the salaries, benefits, and other expenses of personnel who install, operate, and maintain the Inmate Telephone System.”
Deposit or Investment of Excess Amounts in Federal Prison Commissary Fund
Section 108 of H.R. 2076, One Hundred Fourth Congress, as passed by the House of Representatives on , and as enacted into law by Pub. L. 104–91, title I, § 101(a), , 110 Stat. 11, as amended by Pub. L. 104–99, title II, § 211, , 110 Stat. 37, provided that: “For fiscal year 1996 and each fiscal year thereafter, amounts in the Federal Prison System’s Commissary Fund, Federal Prisons, which are not currently needed for operations, shall be kept on deposit or invested in obligations of, or guaranteed by, the United States and all earnings on such investment shall be deposited in the Commissary Fund.”
Similar provisions were contained in the following prior appropriation act:
Credits
1982–1986 · 2 acts
- 1982Added Pub. L. 97–258, § 2(d)(4)(B), , 96 Stat. 1059
- 1986amended Pub. L. 99–514, § 2, , 100 Stat. 2095.
Show as published
(Added Pub. L. 97–258, § 2(d)(4)(B), , 96 Stat. 1059; amended Pub. L. 99–514, § 2, , 100 Stat. 2095.)