
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 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.)
