Title 16 — ConservationRelease 119-73not60

§1112 Tax Treatment of Any Gift, Devise or Bequest to the Commission

Title 16 › Chapter 22— INTERNATIONAL PARKS › § 1112

Last updated Apr 5, 2026|Official source

Summary

For U.S. federal taxes, gifts the Commission accepts count as gifts to the United States 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 5, 2026

Release point: 119-73not60