2 USC § 161 - Tax exemption of gifts, etc., to Library of Congress

---
identifier: "/us/usc/t2/s161"
source: "usc"
legal_status: "official_prima_facie"
title: "2 USC § 161 - Tax exemption of gifts, etc., to Library of Congress"
title_number: 2
title_name: "THE CONGRESS"
section_number: "161"
section_name: "Tax exemption of gifts, etc., to Library of Congress"
chapter_number: 5
chapter_name: "LIBRARY OF CONGRESS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Mar. 3, 1925, ch. 423, § 5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.)"
---


# § 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.

---

**Source Credit**: (Mar. 3, 1925, ch. 423, § 5, 43 Stat. 1108; Oct. 2, 1942, ch. 576, 56 Stat. 765.)

## Editorial Notes

### Amendments

1942—Act , included devises in the exemptions, and exempted gifts, bequests and devises, and the income therefrom, from taxes levied by the District of Columbia.