Fabio
00a184bb3c
Raw OLRC USLM XML zips @ release 119-100 (retrieved 2026-07-04 via Atlas depot), ingested with the standard pipeline: raw snapshot -> per-section OKF markdown -> manifest + checksums. Title 52 untouched. LegalText: 171 -> 11,221. Titles 12-54 await a clean OLRC retry. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
1.5 KiB
Markdown
42 lines
1.5 KiB
Markdown
---
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type: "LegalText"
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title: "2 U.S.C. § 161"
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description: "Tax exemption of gifts, etc., to Library of Congress"
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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: 2
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title_name: "THE CONGRESS"
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chapter_number: "5"
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chapter_name: "LIBRARY OF CONGRESS"
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section: "161"
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citation: "2 U.S.C. § 161"
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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_usc02@119-100.zip"
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source_identifier: "/us/usc/t2/s161"
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source_file: "data/legal/raw/us/code/title-02/usc02.xml"
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source_hash: "2245f44c085726088365a872da87217cc63b40251a09492eb501caa48befa9b1"
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raw_snapshot_hash: "ec6910a011de0a97d11b263bbcd649766188311e429ae6bdb5fc2cf5e6ebbb9e"
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text_hash: "b6c095b35f3628aded18b33037ff90efa82b42e487bf1fe5a989d1b7c9c9e817"
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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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# 2 U.S.C. § 161 - Tax exemption of gifts, etc., to Library of Congress
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## Text
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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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(Mar. 3, 1925, ch. 423, § 5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.)
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## Notes
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Editorial Notes
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Amendments1942—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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