§ 1112. — Tax treatment of any gift, devise or bequest to the Commission.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 16USC1112]
TITLE 16--CONSERVATION
CHAPTER 22--INTERNATIONAL PARKS
Sec. 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.
(Pub. L. 88-363, Sec. 13, July 7, 1964, 78 Stat. 301.)
