United States Code
USC most recently checked for updates: Jun 26, 2022
§ 161.
Tax exemption of gifts, etc., to Library of Congress
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.
cite as: 2 USC 161