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18 U.S.C. § 4043 — Acceptance of gifts and bequests to the
Federal law — U.S. Code and appendices · legal_authorities
Page 900
TITLE 18—CRIMES AND CRIMINAL PROCEDURE
§ 4043
DOJ Report to determine whether corresponding
changes at their facilities should be made in light of
the policy recommendations and guiding principles in
the DOJ Report.
These other agencies shall report back to me not
later than 180 days after the date of this memorandum
on how they plan to address their use of restrictive
housing.
SEC. 2. General Provisions. (a) This memorandum shall
be implemented consistent with applicable law and sub-
ject to the availability of appropriations.
(b) Nothing in this memorandum shall be construed
to impair or otherwise affect:
(i) the authority granted by law to an executive de-
partment, agency, or the head thereof; or
(ii) the functions of the Director of the Office of Man-
agement and Budget relating to budgetary, administra-
tive, or legislative proposals.
(c) This memorandum is not intended to, and does
not, create any right or benefit, substantive or proce-
dural, enforceable at law or in equity by any party
against the United States, its departments, agencies, or
entities, its officers, employees, or agents, or any other
person.
SEC. 3. Publication. The Attorney General is author-
ized and directed to publish this memorandum in the
Federal Register.
BARACK OBAMA.
§ 4043. Acceptance of gifts and bequests to the
Commissary Funds, Federal Prisons
The Attorney General may accept gifts or be-
quests of money for credit to the ‘‘Commissary
Funds, Federal Prisons’’. A gift or bequest under
this section is a gift or bequest to or for the use
of the United States under the Internal Revenue
Code of 1986 (26 U.S.C. 1 et seq.).
(Added Pub. L. 97–258, § 2(d)(4)(B), Sept. 13, 1982,
96 Stat. 1059; amended Pub. L. 99–514, § 2, Oct. 22,
1986, 100 Stat. 2095.)
Source: Supplied 2024 U.S. Code historical extraction · 18 U.S.C. § 4043
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Page 900
TITLE 18—CRIMES AND CRIMINAL PROCEDURE
§ 4043
DOJ Report to determine whether corresponding
changes at their facilities should be made in light of
the policy recommendations and guiding principles in
the DOJ Report.
These other agencies shall report back to me not
later than 180 days after the date of this memorandum
on how they plan to address their use of restrictive
housing.
SEC. 2. General Provisions. (a) This memorandum shall
be implemented consistent with applicable law and sub-
ject to the availability of appropriations.
(b) Nothing in this memorandum shall be construed
to impair or otherwise affect:
(i) the authority granted by law to an executive de-
partment, agency, or the head thereof; or
(ii) the functions of the Director of the Office of Man-
agement and Budget relating to budgetary, administra-
tive, or legislative proposals.
(c) This memorandum is not intended to, and does
not, create any right or benefit, substantive or proce-
dural, enforceable at law or in equity by any party
against the United States, its departments, agencies, or
entities, its officers, employees, or agents, or any other
person.
SEC. 3. Publication. The Attorney General is author-
ized and directed to publish this memorandum in the
Federal Register.
BARACK OBAMA.
§ 4043. Acceptance of gifts and bequests to the
Commissary Funds, Federal Prisons
The Attorney General may accept gifts or be-
quests of money for credit to the ‘‘Commissary
Funds, Federal Prisons’’. A gift or bequest under
this section is a gift or bequest to or for the use
of the United States under the Internal Revenue
Code of 1986 (26 U.S.C. 1 et seq.).
(Added Pub. L. 97–258, § 2(d)(4)(B), Sept. 13, 1982,
96 Stat. 1059; amended Pub. L. 99–514, § 2, Oct. 22,
1986, 100 Stat. 2095.)
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
4043 .........
31:725s–4.
May 15, 1952, ch. 289, § 2, 66
Stat. 72; July 9, 1952, ch. 600,
66 Stat. 479.
Editorial Notes
AMENDMENTS
1986—Pub. L. 99–514 substituted ‘‘Internal Revenue
Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’.
Statutory Notes and Related Subsidiaries
EXPENDITURES; INMATE TELEPHONE SYSTEM
Pub. L. 105–277, div. A, § 101(b) [title I, § 108], Oct. 21,
1998, 112 Stat. 2681–50, 2681–67, provided that: ‘‘For fiscal
year 1999 and thereafter, the Director of the Bureau of
Prisons may make expenditures out of the Commissary
Fund of the Federal Prison System, regardless of
whether any such expenditure is security-related, for
programs, goods, and services for the benefit of inmates
(to the extent the provision of those programs, goods,
or services to inmates is not otherwise prohibited by
law), including—
‘‘(1) the installation, operation, and maintenance of
the Inmate Telephone System;
‘‘(2) the payment of all the equipment purchased or
leased in connection with the Inmate Telephone Sys-
tem; and
‘‘(3) the salaries, benefits, and other expenses of
personnel who install, operate, and maintain the In-
mate Telephone System.’’
DEPOSIT OR INVESTMENT OF EXCESS AMOUNTS IN
FEDERAL PRISON COMMISSARY FUND
Section 108 of H.R. 2076, One Hundred Fourth Con-
gress, as passed by the House of Representatives on
Dec. 6, 1995, and as enacted into law by Pub. L. 104–91,
title I, § 101(a), Jan. 6, 1996, 110 Stat. 11, as amended by
Pub. L. 104–99, title II, § 211, Jan. 26, 1996, 110 Stat. 37,
provided that: ‘‘For fiscal year 1996 and each fiscal year
thereafter, amounts in the Federal Prison System’s
Commissary Fund, Federal Prisons, which are not cur-
rently needed for operations, shall be kept on deposit
or invested in obligations of, or guaranteed by, the
United States and all earnings on such investment
shall be deposited in the Commissary Fund.’’
Similar provisions were contained in the following
prior appropriation act:
Pub. L. 103–317, title I, § 107, Aug. 26, 1994, 108 Stat.
1735.
§ 4044. Donations on behalf of the Bureau of Pris-
ons
The Attorney General may, in accordance
with rules prescribed by the Attorney General,
accept in the name of the Department of Justice
any form of devise, bequest, gift or donation of
money or property for use by the Bureau of Pris-
ons or Federal Prison Industries. The Attorney
General may take all appropriate steps to secure
possession of such property and may sell, assign,
transfer, or convey such property other than
money.
(Added Pub. L. 99–646, § 67(a), Nov. 10, 1986, 100
Stat. 3616.)
§ 4045. Authority to conduct autopsies
A chief executive officer of a Federal penal or
correctional facility may, pursuant to rules pre-
scribed by the Director, order an autopsy and re-
lated scientific or medical tests to be performed
on the body of a deceased inmate of the facility
in the event of homicide, suicide, fatal illness or
accident, or unexplained death, when it is deter-
mined that such autopsy or test is necessary to
detect a crime, maintain discipline, protect the
health or safety of other inmates, remedy offi-
cial misconduct, or defend the United States or
its employees from civil liability arising from
the administration of the facility. To the extent
consistent with the needs of the autopsy or of
specific scientific or medical tests, provisions of
State and local law protecting religious beliefs
with respect to such autopsies shall be observed.
Such officer may also order an autopsy or post-
mortem operation, including removal of tissue
for transplanting, to be performed on the body
of a deceased inmate of the facility, with the
written consent of a person authorized to permit
such an autopsy or post-mortem operation under
the law of the State in which the facility is lo-
cated.
(Added Pub. L. 99–646, § 67(a), Nov. 10, 1986, 100
Stat. 3616.)
§ 4046. Shock incarceration program
(a) The Bureau of Prisons may place in a
shock incarceration program any person who is
sentenced to a term of imprisonment of more
than 12, but not more than 30, months, if such
person consents to that placement.
(b) For such initial portion of the term of im-
prisonment as the Bureau of Prisons may deter-
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
The Attorney General may accept gifts or bequests of money for credit to the “Commissary Funds, Federal Prisons”. A gift or bequest under this section is a gift or bequest to or for the use of the United States under the Internal Revenue Code of 1986 ([26 U.S.C. 1](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim) et seq.).
Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 4043
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 25
TITLE 26—INTERNAL REVENUE CODE
§ 1
1 Section catchline amended by Pub. L. 95–30 without cor-
responding amendment of analysis.
2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A),
Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi-
ronmental tax’’.
1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103
Stat. 1980, repealed Pub. L. 100–360, § 111, and provided
that the provisions of law amended by such section are
restored or revived as if such section had not been en-
acted, see 1988 Amendment note below.
1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102
Stat. 697, added part VIII ‘‘Supplemental medicare pre-
mium’’.
1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986,
100 Stat. 1771, added part VII.
1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976,
90 Stat. 1792, struck out part V ‘‘Tax surcharge’’.
1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969,
83 Stat. 585, added part VI.
1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82
Stat. 259, added part V.
PART I—TAX ON INDIVIDUALS
Sec.
1.
Tax imposed.
2.
Definitions and special rules.
3.
Tax tables for individuals having taxable in-
come of less than $20,000.1
[4.
Repealed.]
5.
Cross references relating to tax on individ-
uals.
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90
Stat. 1559, substituted ‘‘Tax tables for individuals hav-
ing taxable income of less than $20,000’’ for ‘‘Optional
tax tables for individuals’’ in item 3 and struck out
item 4 relating to rules for optional tax.
1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969,
83 Stat. 685, substituted ‘‘Definitions and special rules’’
and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in
case of joint return or return
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.