Title 16 — ConservationRelease 119-73
§1112 Tax treatment of any gift, devise or bequest to the Commission
Title 16 › Chapter CHAPTER 22— - INTERNATIONAL PARKS › § 1112
Summary
For federal tax purposes, gifts the Commission accepts are treated as gifts to the U.S. unless they are claimed as gifts to Canada under Canadian tax law.
Full Legal Text
Title 16, §1112
Conservation — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
16 U.S.C. § 1112
Title 16 — Conservation
Last Updated
Apr 6, 2026
Release point: 119-73