16 U.S.C. § 1112 : US Code - Section 1112: Tax treatment of any gift, devise or bequest to the Commission

Search 16 U.S.C. § 1112 : US Code - Section 1112: Tax treatment of any gift, devise or bequest to the Commission

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.