---
kind: "section"
citation: "16 U.S.C. § 1112"
title: "16"
title_heading: "Conservation"
number: "1112"
heading: "Tax treatment of any gift, devise or bequest to the Commission"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/16/1112"
units:
  - "Chapter 22 — International Parks"
---

# §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](/usc/16/1101.md?p=a), and accepted by the [Commission](/usc/16/1101.md?p=a) 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.


## Source credit

(Pub. L. 88–363, § 13, July 7, 1964, 78 Stat. 301.)