Amended 2006, 2007
- 2007 Pub. L. 110-172 Pub. L. 110–172 redesignated subsec. (h) as (g) and struck out heading and text of former subsec. (g). Text read as follows:
- 2007 “(1) In general.—In the case of any additional contribution, the fair market value of such contribution shall be determined by using the lesser of—
“(A) the fair market value of the property at the time of the initial fractional contribution, or
“(B) the fair market value of the property at the time of the additional contribution.
- 2007 “(2) Definitions.—For purposes of this paragraph—
“(A) Additional contribution.—The term ‘additional contribution’ means a bequest, legacy, devise, or transfer described in subsection (a) of any interest in a property with respect to which the decedent had previously made an initial fractional contribution.
“(B) Initial fractional contribution.—The term ‘initial fractional contribution’ means, with respect to any decedent, any charitable contribution of an undivided portion of the decedent’s entire interest in any tangible personal property for which a deduction was allowed under section 170.”
- 2006 Pub. L. 109-280 Pub. L. 109–280, § 1218(b), added subsec. (g) and redesignated former subsec. (g) as (h). See Codification note above.
Cases: St. Louis Union Trust Co. v. United States, 374 F.2d 427 (8th Cir. 1967)
Forms: Form 1041
Final rules 8
(a) In general For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises, or transfers—
Amended 1976, 1982
- 1982 Pub. L. 97-248 Pub. L. 97–248 inserted provision that rules similar to the rules of section 501(j) of this title shall apply for purposes of par. (2).
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1307(d)(1)(B)(ii), (C), 1313(b)(2), 1902(a)(12)(A), 2009(b)(4)(B), (C), struck out “(including the interest which falls into any such bequest, legacy, devise, or transfer as a result of an irrevocable disclaimer of a bequest, legacy, devise, transfer, or power, if the disclaimer is made before the date prescribed for the filing of the estate tax return)” after “or transfers” in provisions preceding par. (1), struck out “Territory,” after “State,” in par. (1), inserted “, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment),” after “encouragement of art” and substituted “which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation,” for “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation,” in par. (2), substituted “such trust, fraternal society, order, or association would not be disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation,” for “no substantial part of the activities of such trustee or trustees, or of such fraternal society, order, or association, is carrying on propaganda, or otherwise attempting, to influence legislation,” in par. (3), and, in provisions following par. (4), substituted “a qualified disclaimer” for “an irrevocable disclaimer” and “such qualified disclaimer” for “such irrevocable disclaimer”.
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(1) to or for the use of the United States, any State, any political subdivision thereof, or the District of Columbia, for exclusively public purposes;
(2) to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office;
Amended 1969, 1987
- 1987 Pub. L. 100-203 Pub. L. 100–203 inserted “(or in opposition to)” after “on behalf of”.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 201(d)(4)(A) (i), inserted non-participation and non-intervention in political campaigns as an additional qualification.
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(3) to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system, but only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, such trust, fraternal society, order, or association would not be disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and such trustee or trustees, or such fraternal society, order, or association, does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office;
Amended 1969, 1987
- 1987 Pub. L. 100-203 Pub. L. 100–203 inserted “(or in opposition to)” after “on behalf of”.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 201(d)(4)(A)(ii), inserted non-participation and non-intervention in political campaigns as an additional qualification.
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(4) to or for the use of any veterans’ organization incorporated by Act of Congress, or of its departments or local chapters or posts, no part of the net earnings of which inures to the benefit of any private shareholder or individual; or
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(5) to an employee stock ownership plan if such transfer qualifies as a qualified gratuitous transfer of qualified employer securities within the meaning of section 664(g).
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1530(c)(7), added par. (5).
For purposes of this subsection, the complete termination before the date prescribed for the filing of the estate tax return of a power to consume, invade, or appropriate property for the benefit of an individual before such power has been exercised by reason of the death of such individual or for any other reason shall be considered and deemed to be a qualified disclaimer with the same full force and effect as though he had filed such qualified disclaimer. Rules similar to the rules of section 501(j) shall apply for purposes of paragraph (2).
(b) Powers of appointment Property includible in the decedent’s gross estate under section 2041 (relating to powers of appointment) received by a donee described in this section shall, for purposes of this section, be considered a bequest of such decedent.
Amended 1956, 1970, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1902(a)(4)(A), struck out provisions under which a bequest in trust, if the surviving spouse of the decedent was entitled for life to all of the net income from the trust and the surviving spouse had a power of appointment over the corpus of that trust exercisable by will in favor of, among others, organizations described in subsec. (a)(2), could be deemed a transfer to the organization by the decedent under certain conditions.
- 1970 Pub. L. 91-614 Pub. L. 91–614 substituted “6 months” for “one year”.
- 1956 Act Aug. 6, 1956, designated existing provisions as par. (1) and added par. (2).
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(c) Death taxes payable out of bequests If the tax imposed by section 2001, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the jurisdiction under which the estate is administered, or by the law of the jurisdiction imposing the particular tax, payable in whole or in part out of the bequests, legacies, or devises otherwise deductible under this section, then the amount deductible under this section shall be the amount of such bequests, legacies, or devises reduced by the amount of such taxes.
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(d) Limitation on deduction The amount of the deduction under this section for any transfer shall not exceed the value of the transferred property required to be included in the gross estate.
(e) Disallowance of deductions in certain cases
Amended 1958, 1969
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 201(d)(1), substituted substantive provisions for simple reference to sections 503 and 681 of this title in which such substantive provisions were formerly set out.
- 1958 Pub. L. 85-866 Pub. L. 85–866 substituted “503” for “504”.
Cases: Estate of Burdick v. Commissioner, 979 F.2d 1369 (9th Cir. 1992); First National Bank of Fayetteville v. United States, 727 F.2d 741 (1st Cir. 1984)
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(1) No deduction shall be allowed under this section for a transfer to or for the use of an organization or trust described in section 508(d) or 4948(c)(4) subject to the conditions specified in such sections.
(2) Where an interest in property (other than an interest described in section 170(f)(3)(B)) passes or has passed from the decedent to a person, or for a use, described in subsection (a), and an interest (other than an interest which is extinguished upon the decedent’s death) in the same property passes or has passed (for less than an adequate and full consideration in money or money’s worth) from the decedent to a person, or for a use, not described in subsection (a), no deduction shall be allowed under this section for the interest which passes or has passed to the person, or for the use, described in subsection (a) unless—
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 2124(e)(2), substituted “(other than an interest described in section 170(f)(3)(B))” for “(other than a remainder interest in a personal residence or farm or an undivided portion of the decedent’s entire interest in property)” in provisions preceding subpar. (A).
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(A) in the case of a remainder interest, such interest is in a trust which is a charitable remainder annuity trust or a charitable remainder unitrust (described in section 664) or a pooled income fund (described in section 642(c)(5)), or
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(B) in the case of any other interest, such interest is in the form of a guaranteed annuity or is a fixed percentage distributed yearly of the fair market value of the property (to be determined yearly).
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(3) Reformations to comply with paragraph (2).—
Amended 1974, 1976, 1978, 1980, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1022(a), amended par. (3) generally, substituting provisions relating to reformations to comply with par. (2), defining “qualified reformation”, “reformable interest”, and “qualified interest”, and setting forth limitations on the deduction, a special rule where the income beneficiary dies, statute of limitations, regulations prescribed by the Secretary, and reformations permitted in the case of remainder interests in a residence or farm, pooled income funds, etc., for former par. (3), which provided: “In the case of a will executed before December 31, 1978, or a trust created before such date, if a deduction is not allowable at the time of the decedent’s death because of the failure of an interest in property which passes from the decedent to a person, or for a use, described in subsection (a) to meet the requirements of subparagraph (A) or (B) of paragraph (2) of this subsection, and if the governing instrument is amended or conformed on or before December 31, 1981, or, if later, on or before the 30th day after the date on which judicial proceedings begun on or before December 31, 1981, (which are required to amend or conform the governing instrument), become final, so that the interest is in a trust which meets the requirements of such subparagraph (A) or (B) (as the case may be), a deduction shall nevertheless be allowed. The Secretary may, by regulation, provide for the application of the provisions of this paragraph to trusts whose governing instruments are amended or conformed in accordance with this paragraph, and such regulations may provide for any adjustments in the application of the provisions of section 508 (relating to special rules with respect to section 501(c)(3) organizations), subchapter J (relating to estates, trusts, beneficiaries, and decedents), and chapter 42 (relating to private foundations), to such trusts made necessary by the application of this paragraph. If, by the due date for the filing of an estate tax return (including any extension thereof), the interest is in a charitable trust which, upon allowance of a deduction, would be described in section 4947(a)(1), or the interest passes directly to a person or for a use described in subsection (a), a deduction shall be allowed as if the governing instrument was amended or conformed under this paragraph. If the amendment or conformation of the governing instrument is made after the due date for the filing of the estate tax return (including any extension thereof), the deduction shall be allowed upon the filing of a timely claim for credit or refund (as provided for in section 6511) of an overpayment resulting from the application of this paragraph. In the case of a credit or refund as a result of an amendment or conformation made pursuant to this paragraph, no interest shall be allowed for the period prior to the expiration of the 180th day after the date on which the claim for credit or refund is filed.”
- 1980 Pub. L. 96-605 Pub. L. 96–605 substituted “December 31, 1978” for “December 31, 1977” and “December 31, 1981” for “December 31, 1978” in two places.
- 1980 Pub. L. 96-222 Pub. L. 96–222 substituted “such subparagraph (A) or (B)” for “such subparagraph (a) or (B)” and “so that the interest” for “so that interest”.
- 1978 Pub. L. 95-600 Pub. L. 95–600 inserted “or (B)” before “of paragraph (2)”, substituted “on or before December 31, 1978” for “on or before December 31, 1977” wherever appearing and “which meets the requirements of such subparagraph (a) or (B) (as the case may be),” for “which is a charitable remainder annuity trust, a charitable remainder unitrust (described in section 664), or a pooled income fund (described in section 642(c)(5)),”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1304(a), § 1906(b)(13)(A), substituted “will executed before December 31, 1977,” for “will executed before September 21, 1974,” and “amended or conformed on or before December 31, 1977, or, if later, on or before the 30th day after the date on which judicial proceedings begun on or before December 31, 1977” for “amended or conformed on or before December 31, 1975, or, if later, on or before the 30th day after the date on which judicial proceedings begun on or before December 31, 1975” and struck out “or his delegate” after “Secretary”.
- 1974 Pub. L. 93-483 Pub. L. 93–483 added par. (3).
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(A) In general.— A deduction shall be allowed under subsection (a) in respect of any qualified reformation.
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(B) Qualified reformation.— For purposes of this paragraph, the term “qualified reformation” means a change of a governing instrument by reformation, amendment, construction, or otherwise which changes a reformable interest into a qualified interest but only if—
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(i) any difference between—
(I) the actuarial value (determined as of the date of the decedent’s death) of the qualified interest, and
(II) the actuarial value (as so determined) of the reformable interest,
does not exceed 5 percent of the actuarial value (as so determined) of the reformable interest,
(ii) in the case of—
(I) a charitable remainder interest, the nonremainder interest (before and after the qualified reformation) terminated at the same time, or
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(II) any other interest, the reformable interest and the qualified interest are for the same period, and
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(iii) such change is effective as of the date of the decedent’s death.
A nonremainder interest (before reformation) for a term of years in excess of 20 years shall be treated as satisfying subclause (I) of clause (ii) if such interest (after reformation) is for a term of 20 years.
(C) Reformable interest.— For purposes of this paragraph—
(i) In general.— The term “reformable interest” means any interest for which a deduction would be allowable under subsection (a) at the time of the decedent’s death but for paragraph (2).
(ii) Beneficiary’s interest must be fixed.— The term “reformable interest” does not include any interest unless, before the remainder vests in possession, all payments to persons other than an organization described in subsection (a) are expressed either in specified dollar amounts or a fixed percentage of the fair market value of the property. For purposes of determining whether all such payments are expressed as a fixed percentage of the fair market value of the property, section 664(d)(3) shall be taken into account.
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(iii) Special rule where timely commencement of reformation.— Clause (ii) shall not apply to any interest if a judicial proceeding is commenced to change such interest into a qualified interest not later than the 90th day after—
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(I) if an estate tax return is required to be filed, the last date (including extensions) for filing such return, or
(II) if no estate tax return is required to be filed, the last date (including extensions) for filing the income tax return for the 1st taxable year for which such a return is required to be filed by the trust.
(iv) Special rule for will executed before january 1, 1979, etc.— In the case of any interest passing under a will executed before January 1, 1979, or under a trust created before such date, clause (ii) shall not apply.
(D) Qualified interest.— For purposes of this paragraph, the term “qualified interest” means an interest for which a deduction is allowable under subsection (a).
(E) Limitation.— The deduction referred to in subparagraph (A) shall not exceed the amount of the deduction which would have been allowable for the reformable interest but for paragraph (2).
(F) Special rule where income beneficiary dies.— If (by reason of the death of any individual, or by termination or distribution of a trust in accordance with the terms of the trust instrument) by the due date for filing the estate tax return (including any extension thereof) a reformable interest is in a wholly charitable trust or passes directly to a person or for a use described in subsection (a), a deduction shall be allowed for such reformable interest as if it had met the requirements of paragraph (2) on the date of the decedent’s death. For purposes of the preceding sentence, the term “wholly charitable trust” means a charitable trust which, upon the allowance of a deduction, would be described in section 4947(a)(1).
(G) Statute of limitations.— The period for assessing any deficiency of any tax attributable to the application of this paragraph shall not expire before the date 1 year after the date on which the Secretary is notified that such reformation (or other proceeding pursuant to subparagraph (J)) has occurred.
Amended 1997, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “subparagraph (J))” for “subparagraph (J)”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1089(b)(5), inserted “(or other proceeding pursuant to subparagraph (J)” after “reformation”.
(H) Regulations.— The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this paragraph, including regulations providing such adjustments in the application of the provisions of section 508 (relating to special rules relating to section 501(c)(3) organizations), subchapter J (relating to estates, trusts, beneficiaries, and decedents), and chapter 42 (relating to private foundations) as may be necessary by reason of the qualified reformation.
(I) Reformations permitted in case of remainder interests in residence or farm, pooled income funds, etc.— The Secretary shall prescribe regulations (consistent with the provisions of this paragraph) permitting reformations in the case of any failure—
(i) to meet the requirements of section 170(f)(3)(B) (relating to remainder interests in personal residence or farm, etc.), or
(ii) to meet the requirements of section 642(c)(5).
(J) Void or reformed trust in cases of insufficient remainder interests.— In the case of a trust that would qualify (or could be reformed to qualify pursuant to subparagraph (B)) but for failure to satisfy the requirement of paragraph (1)(D) or (2)(D) of section 664(d), such trust may be—
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1089(b)(3), added subpar. (J).
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(i) declared null and void ab initio, or
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(ii) changed by reformation, amendment, or otherwise to meet such requirement by reducing the payout rate or the duration (or both) of any noncharitable beneficiary’s interest to the extent necessary to satisfy such requirement,
pursuant to a proceeding that is commenced within the period required in subparagraph (C)(iii). In a case described in clause (i), no deduction shall be allowed under this title for any transfer to the trust and any transactions entered into by the trust prior to being declared void shall be treated as entered into by the transferor.
(4) Works of art and their copyrights treated as separate properties in certain cases.—
Amended 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34 added par. (4).
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(A) In general.— In the case of a qualified contribution of a work of art, the work of art and the copyright on such work of art shall be treated as separate properties for purposes of paragraph (2).
(B) Work of art defined.— For purposes of this paragraph, the term “work of art” means any tangible personal property with respect to which there is a copyright under Federal law.
(C) Qualified contribution defined.— For purposes of this paragraph, the term “qualified contribution” means any transfer of property to a qualified organization if the use of the property by the organization is related to the purpose or function constituting the basis for its exemption under section 501.
(D) Qualified organization defined.— For purposes of this paragraph, the term “qualified organization” means any organization described in section 501(c)(3) other than a private foundation (as defined in section 509). For purposes of the preceding sentence, a private operating foundation (as defined in section 4942(j)(3)) shall not be treated as a private foundation.
(5) Contributions to donor advised funds.— A deduction otherwise allowed under subsection (a) for any contribution to a donor advised fund (as defined in section 4966(d)(2)) shall only be allowed if—
Amended 2006
- 2006 Pub. L. 109-280 Pub. L. 109–280, § 1234(b), added par. (5). See Codification note above.
(A) the sponsoring organization (as defined in section 4966(d)(1)) with respect to such donor advised fund is not—
(i) described in paragraph (3) or (4) of subsection (a), or
(ii) a type III supporting organization (as defined in section 4943(f)(5)(A)) which is not a functionally integrated type III supporting organization (as defined in section 4943(f)(5)(B)), and
(B) the taxpayer obtains a contemporaneous written acknowledgment (determined under rules similar to the rules of section 170(f)(8)(C)) from the sponsoring organization (as so defined) of such donor advised fund that such organization has exclusive legal control over the assets contributed.
(f) Special rule for irrevocable transfers of easements in real property A deduction shall be allowed under subsection (a) in respect of any transfer of a qualified real property interest (as defined in section 170(h)(2)(C)) which meets the requirements of section 170(h) (without regard to paragraph (4)(A) thereof).
Amended 1976, 1980, 1982, 1983, 1984, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514 added subsec. (f) and redesignated former subsec. (f) as (g).
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1032(b)(2), added par. (2), and redesignated former pars. (2) to (11) as pars. (3) to (12), respectively.
- 1983 Pub. L. 97-473 Pub. L. 97–473 added par. (11).
- 1982 Pub. L. 97-258 Pub. L. 97–258, § 3(f)(1), substituted “section 4043 of title 18, United States Code” for “section 2 of the Act of May 15, 1952, as amended by the Act of July 9, 1952 (31 U.S.C. 725s–4)”.
- 1982 Pub. L. 97-258 Pub. L. 97–258, § 3(f)(2), substituted “section 3113(e) of title 31, United States Code” for “section 24 of the Second Liberty Bond Act (31 U.S.C. 757e)”.
- 1980 Pub. L. 96-465 Pub. L. 96–465, among other changes, inserted references to the Director of the International Communication Agency and the Director of the United States International Development Cooperation Agency and substituted reference to section 25 of the State Department Basic Authorities Act of 1956 for reference to section 1021(e) of the Foreign Service Act of 1946.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1902(a)(4)(B), extended par. (2) by inserting reference to gifts, struck out par. (3) which made a cross reference to section 2 of the Act of Aug. 8, 1946 (60 Stat. 924; 5 U.S.C. 393) for construction of bequests for benefit of the library of the Post Office Department as bequests to or for the use of the United States, redesignated pars. (4)–(11) as (3)–(10), respectively, substituted “For treatment of gifts and bequests for the benefit of the Office of Naval Records and History as gifts or bequests to or for the use of the United States, see section 7222 of title 10, United States Code” for “For exemption of bequests for benefit of Office of Naval Records and Library, Navy Department, see section 2 of the Act of March 4, 1937 (50 Stat. 25; 5 U.S.C. 419b)” in par. (3) as so redesignated, substituted “For treatment of gifts and bequests to or for the benefit of National Park Foundation as gifts or bequests to or for the use of the United States, see section 8 of the Act of December 18, 1967 (16 U.S.C. 191)” for “For exemption of bequests to or for benefit of National Park Service, see section 5 of the Act of July 10, 1935 (49 Stat. 478; 16 U.S.C. 19c)” in par. (4) as so redesignated, and corrected obsolete and inaccurate references in pars. (5)–(10) as so redesignated.
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(g) Cross references
Amended 1986, 2006, 2007
- 2007 Pub. L. 110-172 Pub. L. 110–172 redesignated subsec. (h) as (g) and struck out heading and text of former subsec. (g). Text read as follows:
- 2007 “(1) In general.—In the case of any additional contribution, the fair market value of such contribution shall be determined by using the lesser of—
“(A) the fair market value of the property at the time of the initial fractional contribution, or
“(B) the fair market value of the property at the time of the additional contribution.
- 2007 “(2) Definitions.—For purposes of this paragraph—
“(A) Additional contribution.—The term ‘additional contribution’ means a bequest, legacy, devise, or transfer described in subsection (a) of any interest in a property with respect to which the decedent had previously made an initial fractional contribution.
“(B) Initial fractional contribution.—The term ‘initial fractional contribution’ means, with respect to any decedent, any charitable contribution of an undivided portion of the decedent’s entire interest in any tangible personal property for which a deduction was allowed under section 170.”
- 2006 Pub. L. 109-280 Pub. L. 109–280, § 1218(b), added subsec. (g) and redesignated former subsec. (g) as (h). See Codification note above.
- 1986 Pub. L. 99-514 Pub. L. 99–514 added subsec. (f) and redesignated former subsec. (f) as (g).
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(1) For option as to time for valuation for purpose of deduction under this section, see section 2032.
(2) For treatment of certain organizations providing child care, see section 501(k).
(3) For exemption of gifts and bequests to or for the benefit of Library of Congress, see section 5 of the Act of March 3, 1925, as amended (2 U.S.C. 161).
(4) For treatment of gifts and bequests for the benefit of the Naval Historical Center as gifts or bequests to or for the use of the United States, see section 8622 of title 10, United States Code.
Amended 1996, 2018
- 2018 Pub. L. 115-232 Pub. L. 115–232, § 809(h)(2)(A), substituted “section 8622 of title 10, United States Code” for “section 7222 of title 10, United States Code”.
- 1996 Pub. L. 104-201 Pub. L. 104–201 amended par. (4) generally, substituting reference to Naval Historical Center for reference to Office of Naval Records and History.
(5) For treatment of gifts and bequests to or for the benefit of National Park Foundation as gifts or bequests to or for the use of the United States, see section 8 of the Act of December 18, 1967 (16 U.S.C. 191).
(6) For treatment of gifts, devises, or bequests accepted by the Secretary of State, the Director of the International Communication Agency, or the Director of the United States International Development Cooperation Agency as gifts, devises, or bequests to or for the use of the United States, see section 25 of the State Department Basic Authorities Act of 1956.
(7) For treatment of gifts or bequests of money accepted by the Attorney General for credit to “Commissary Funds, Federal Prisons,” as gifts or bequests to or for the use of the United States, see section 4043 of title 18, United States Code.
(8) For payment of tax on gifts and bequests of United States obligations to the United States, see section 3113(e) of title 31, United States Code.
(9) For treatment of gifts and bequests for benefit of the Naval Academy as gifts or bequests to or for the use of the United States, see section 8473 of title 10, United States Code.
Amended 2018
- 2018 Pub. L. 115-232 Pub. L. 115–232, § 809(h)(2)(B), substituted “section 8473 of title 10, United States Code” for “section 6973 of title 10, United States Code”.
(10) For treatment of gifts and bequests for benefit of the Naval Academy Museum as gifts or bequests to or for the use of the United States, see section 8474 of title 10, United States Code.
Amended 2018
- 2018 Pub. L. 115-232 Pub. L. 115–232, § 809(h)(2)(C), substituted “section 8474 of title 10, United States Code” for “section 6974 of title 10, United States Code”.
(11) For exemption of gifts and bequests received by National Archives Trust Fund Board, see section 2308 of title 44, United States Code.
(12) For treatment of gifts and bequests to or for the use of Indian tribal governments (or their subdivisions), see section 7871.