---
kind: "section"
citation: "2 U.S.C. § 161"
title: "2"
title_heading: "The Congress"
number: "161"
heading: "Tax exemption of gifts, etc., to Library of Congress"
release: "119-102"
url: "https://uscodex.org/usc/2/161"
units:
  - "Chapter 5 — Library of Congress"
---

# §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](/usc/2/179u.md?p=2), 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.)

## Notes

### Editorial Notes

### Amendments

1942—Act Oct. 2, 1942, included devises in the exemptions, and exempted gifts, bequests and devises, and the income therefrom, from taxes levied by the District of Columbia.