Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.5 KiB
Markdown
36 lines
1.5 KiB
Markdown
---
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type: "LegalText"
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title: "16 U.S.C. § 1112"
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description: "Tax treatment of any gift, devise or bequest to the Commission"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 16
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title_name: "CONSERVATION"
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chapter_number: "22"
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chapter_name: "INTERNATIONAL PARKS"
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section: "1112"
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citation: "16 U.S.C. § 1112"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc16@119-100.zip"
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source_identifier: "/us/usc/t16/s1112"
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source_file: "data/legal/raw/us/code/title-16/usc16.xml"
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source_hash: "fb1e8cd5094bb54049f671ddaae5bd903df644f06b9207e5650cbaf864cc5d8a"
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raw_snapshot_hash: "7be8950da5a93cac7c98e4576ce00340f2aba5e8e46d29915382c203c421d503"
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text_hash: "eee36a5aefabe516d9fb662b55192141da58f4427587926db27c797e58f85983"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 16 U.S.C. § 1112 - Tax treatment of any gift, devise or bequest to the Commission
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## Text
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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.
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(Pub. L. 88–363, § 13, July 7, 1964, 78 Stat. 301.)
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