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10 U.S.C. § 2668 — Easements for rights-of-way
Federal law — U.S. Code and appendices · legal_authorities
Page 2074
TITLE 10—ARMED FORCES
§ 2668
§ 3(b)(13), Aug. 21, 2002, 116 Stat. 1296; Pub. L. 108–136,
div. A, title X, § 1031(a)(28), Nov. 24, 2003, 117 Stat. 1599,
related to leases of non-excess property of Defense
agencies.
Editorial Notes
PRIOR PROVISIONS
A prior section 2667a, added Pub. L. 98–115, title VIII,
§ 807(a)(1), Oct. 11, 1983, 97 Stat. 786, provided for sale
and replacement of nonexcess real property, prior to re-
peal by Pub. L. 98–115, title VIII, § 807(c), Oct. 11, 1983,
97 Stat. 789, as amended by Pub. L. 99–167, title VIII,
§ 806(a), Dec. 3, 1985, 99 Stat. 988, effective Oct. 1, 1986.
Statutory Notes and Related Subsidiaries
SAVINGS PROVISION
Pub. L. 110–417, div. B, title XXVIII, § 2812(e)(2), (3),
Oct. 14, 2008, 122 Stat. 4727, provided that:
‘‘(2) EFFECT ON EXISTING CONTRACTS.—The repeal of
section 2667a of title 10, United States Code, shall not
affect the validity or terms of any lease with respect to
property of a Defense Agency entered into by the Sec-
retary of Defense under such section before the date of
the enactment of this Act [Oct. 14, 2008].
‘‘(3) TREATMENT OF MONEY RENTS.—Amounts in any
special account established for a Defense Agency pursu-
ant to subsection (d) of section 2667a of title 10, United
States Code, before repeal of such section by paragraph
(1), and amounts that would be deposited in such an ac-
count in connection with a lease referred to in para-
graph (2), shall—
‘‘(A) remain available until expended for the pur-
poses specified in such subsection, notwithstanding
the repeal of such section by paragraph (1); or
‘‘(B) to the extent provided in appropriations Acts,
be transferred to the special account required for the
Secretary of Defense by subsection (e) of section 2667
of such title, as amend
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Page 2074
TITLE 10—ARMED FORCES
§ 2668
§ 3(b)(13), Aug. 21, 2002, 116 Stat. 1296; Pub. L. 108–136,
div. A, title X, § 1031(a)(28), Nov. 24, 2003, 117 Stat. 1599,
related to leases of non-excess property of Defense
agencies.
Editorial Notes
PRIOR PROVISIONS
A prior section 2667a, added Pub. L. 98–115, title VIII,
§ 807(a)(1), Oct. 11, 1983, 97 Stat. 786, provided for sale
and replacement of nonexcess real property, prior to re-
peal by Pub. L. 98–115, title VIII, § 807(c), Oct. 11, 1983,
97 Stat. 789, as amended by Pub. L. 99–167, title VIII,
§ 806(a), Dec. 3, 1985, 99 Stat. 988, effective Oct. 1, 1986.
Statutory Notes and Related Subsidiaries
SAVINGS PROVISION
Pub. L. 110–417, div. B, title XXVIII, § 2812(e)(2), (3),
Oct. 14, 2008, 122 Stat. 4727, provided that:
‘‘(2) EFFECT ON EXISTING CONTRACTS.—The repeal of
section 2667a of title 10, United States Code, shall not
affect the validity or terms of any lease with respect to
property of a Defense Agency entered into by the Sec-
retary of Defense under such section before the date of
the enactment of this Act [Oct. 14, 2008].
‘‘(3) TREATMENT OF MONEY RENTS.—Amounts in any
special account established for a Defense Agency pursu-
ant to subsection (d) of section 2667a of title 10, United
States Code, before repeal of such section by paragraph
(1), and amounts that would be deposited in such an ac-
count in connection with a lease referred to in para-
graph (2), shall—
‘‘(A) remain available until expended for the pur-
poses specified in such subsection, notwithstanding
the repeal of such section by paragraph (1); or
‘‘(B) to the extent provided in appropriations Acts,
be transferred to the special account required for the
Secretary of Defense by subsection (e) of section 2667
of such title, as amended by subsection (d)(2) of this
section.’’
§ 2668. Easements for rights-of-way
(a) AUTHORIZED TYPES OF EASEMENTS.—If the
Secretary of a military department finds that it
will not be against the public interest, the Sec-
retary may grant, upon such terms as the Sec-
retary considers advisable, easements for rights-
of-way over, in, and upon public lands perma-
nently withdrawn or reserved for the use of that
department, and other lands under the Sec-
retary’s control for—
(1) railroad tracks;
(2) gas, water, sewer, and oil pipe lines;
(3) substations for electric power trans-
mission lines and pumping stations for gas,
water, sewer, and oil pipe lines;
(4) canals;
(5) ditches;
(6) flumes;
(7) tunnels;
(8) dams and reservoirs in connection with
fish and wildlife programs, fish hatcheries, and
other improvements relating to fish-culture;
(9) roads and streets;
(10) poles and lines for the transmission or
distribution of electric power;
(11) poles and lines for the transmission or
distribution of communications signals (in-
cluding telephone and telegraph signals);
(12) structures and facilities for the trans-
mission, reception, and relay of such signals;
and
(13) any other purpose that the Secretary
considers advisable.
(b) LIMITATION
ON
SIZE
OF
EASEMENT.—No
easement granted under this section may in-
clude more land than is necessary for the ease-
ment.
(c) TERMINATION.—The Secretary of the mili-
tary department concerned may terminate all or
part of any easement granted under this section
for—
(1) failure to comply with the terms of the
grant;
(2) nonuse for a two-year period; or
(3) abandonment.
(d) NOTICE TO DEPARTMENT OF THE INTERIOR.—
Copies of instruments granting easements over
public lands under this section shall be fur-
nished to the Secretary of the Interior.
(e)
DISPOSITION
OF
CONSIDERATION.—Sub-
sections (c) and (e) of section 2667 of this title
shall apply with respect to in-kind consideration
and proceeds received by the Secretary of a mili-
tary department in connection with an ease-
ment granted under this section in the same
manner as such subsections apply to in-kind
consideration and money rentals received pursu-
ant to leases entered into by that Secretary
under such section.
(Aug. 10, 1956, ch. 1041, 70A Stat. 150; Pub. L.
98–525, title XIV, § 1405(38), Oct. 19, 1984, 98 Stat.
2624; Pub. L. 104–201, div. B, title XXVIII, § 2861,
Sept. 23, 1996, 110 Stat. 2804; Pub. L. 106–398, § 1
[div. B, title XXVIII, § 2812(f)(1)], Oct. 30, 2000, 114
Stat. 1654, 1654A–418; Pub. L. 108–136, div. B, title
XXVIII, § 2813(a), Nov. 24, 2003, 117 Stat. 1725;
Pub. L. 109–163, div. A, title X, § 1057(a)(3), Jan. 6,
2006, 119 Stat. 3440; Pub. L. 109–364, div. B, title
XXVIII, § 2822(a), (b), Oct. 17, 2006, 120 Stat. 2474,
2475; Pub. L. 110–181, div. A, title X, § 1063(a)(14),
Jan. 28, 2008, 122 Stat. 322.)
HISTORICAL AND REVISION NOTES
Revised
section
Source (U.S. Code)
Source (Statutes at Large)
2668(a) .....
2668(b) .....
43:931b (less 2d and 3d
provisos of 1st sen-
tence, and less last
sentence).
43:931b (2d proviso of 1st
sentence).
July 24, 1946, ch. 596, § 7,
60 Stat. 643; Oct. 25,
1951, ch. 563, § 101 (31st
through 43d words), 65
Stat. 641.
2668(c) .....
43:931b (3d proviso of 1st
sentence).
2668(d) .....
43:931b (last sentence)
[43:931b is made appli-
cable to the Navy by
50:171–1 (16th through
21st words)].
In subsection (a), the word ‘‘conditions’’ is omitted as
covered by the word ‘‘terms’’. The description of the
persons covered in the opening paragraph and the lands
covered in clauses (1)–(10) is restated to reflect an opin-
ion of the Judge Advocate General of the Army (JAGR
1952/3179, 27 Mar. 1952). The exceptions to clause (10)
make express the fact that the revised section does not
cover certain easements authorized by earlier law. The
word ‘‘over’’ includes the word ‘‘across’’. The words ‘‘of
the United States’’, ‘‘and empowered’’, ‘‘acquired
lands’’, ‘‘jurisdiction and’’, and ‘‘municipality’’ are
omitted as surplusage. The word ‘‘Commonwealth’’ is
inserted to reflect the present status of Puerto Rico.
In subsection (b), the words ‘‘for the easement’’ are
substituted for the words ‘‘for the purpose for which
granted’’.
In subsections (b) and (c), the word ‘‘easement’’ is
substituted for the word ‘‘rights-of-way’’.
In subsection (c), the word ‘‘terminate’’ is substituted
for the words ‘‘annulled and forfeited’’. The words ‘‘and
Page 2075
TITLE 10—ARMED FORCES
§ 2669
conditions’’ are omitted as covered by the word
‘‘terms’’. The words ‘‘two-year period’’ are substituted
for the words ‘‘a period of two consecutive years’’. The
words ‘‘of rights granted under authority hereof’’ are
omitted as surplusage.
Editorial Notes
AMENDMENTS
2008—Subsec. (e). Pub. L. 110–181 substituted ‘‘and (e)’’
for ‘‘and (d)’’.
2006—Subsec. (a). Pub. L. 109–364, § 2822(a)(1), (b)(1), in-
serted heading and, in introductory provisions, sub-
stituted ‘‘the Secretary may’’ for ‘‘he may’’, ‘‘the Sec-
retary considers’’ for ‘‘he considers’’, and ‘‘the Sec-
retary’s control’’ for ‘‘his control, to a State, Common-
wealth, or possession, or political subdivision thereof,
or to a citizen, association, partnership, or corporation
of a State, Commonwealth, or possession,’’.
Pub. L. 109–163 struck out ‘‘Territory,’’ after ‘‘a
State,’’ in two places in introductory provisions.
Subsec. (a)(2). Pub. L. 109–364, § 2822(a)(2), substituted
‘‘gas, water, sewer, and oil pipe lines’’ for ‘‘oil pipe
lines’’.
Subsec. (a)(13). Pub. L. 109–364, § 2822(a)(3), substituted
‘‘the Secretary considers advisable’’ for ‘‘he considers
advisable, except a purpose covered by section 2669 of
this title’’.
Subsecs. (b) to (e). Pub. L. 109–364, § 2822(b)(2)–(5), in-
serted subsec. headings.
2003—Subsec. (e). Pub. L. 108–136 substituted ‘‘Sub-
sections (c) and (d)’’ for ‘‘Subsection (d)’’ and ‘‘sub-
sections apply to in-kind consideration and’’ for ‘‘sub-
section applies to’’ and inserted ‘‘in-kind consideration
and’’ before ‘‘proceeds’’.
2000—Subsec. (e). Pub. L. 106–398 added subsec. (e).
1996—Subsec. (a)(3). Pub. L. 104–201, § 2861(b)(1), struck
out ‘‘, telephone lines, and telegraph lines,’’ after
‘‘transmission lines’’.
Subsec. (a)(9). Pub. L. 104–201, § 2861(a)(1), struck out
‘‘and’’ at end.
Subsec. (a)(10) to (12). Pub. L. 104–201, § 2861(a)(3),
added pars. (10) to (12). Former par. (10) redesignated
(13).
Subsec. (a)(13). Pub. L. 104–201, § 2861(a)(2), (b)(2), re-
designated par. (10) as (13) and struck out ‘‘or by the
Act of March 4, 1911 (43 U.S.C. 961)’’ after ‘‘2669 of this
title’’.
1984—Subsec. (a)(10). Pub. L. 98–525 substituted ‘‘the
Act of March 4, 1911 (43 U.S.C. 961)’’ for ‘‘section 961 of
title 43’’.
§ 2668a. Easements: granting restrictive ease-
ments in connection with land conveyances
(a) AUTHORITY TO INCLUDE RESTRICTIVE EASE-
MENT.—In connection with the conveyance of
real property by the Secretary concerned under
any provision of law, the Secretary concerned
may grant an easement to an entity specified in
subsection (b) restricting future uses of the con-
veyed real property for a conservation purpose
consistent with section 170(h)(4)(A)(iv) of the In-
ternal
Revenue
Code
of
1986
(26
U.S.C.
170(h)(4)(A)(iv)).
(b)
AUTHORIZED
RECIPIENTS.—An
easement
under subsection (a) may be granted only to—
(1) a State or local government; or
(2) a qualified organization, as that term is
defined in section 170(h) of the Internal Rev-
enue Code of 1986 (26 U.S.C. 170(h)).
(c) LIMITATIONS ON USE OF EASEMENT AUTHOR-
ITY.—An easement under subsection (a) may not
be granted unless—
(1) the proposed recipient of the easement
consents to the receipt of the easement;
(2) the Secretary concerned determines that
the easement is in the public interest and the
conservation purpose to be promoted by the
easement
cannot
be
effectively
achieved
through the application of State law by the
State or a local government without the grant
of restrictive easements;
(3) the jurisdiction that encompasses the
property to be subject to the easement author-
izes the grant of restrictive easements; and
(4) the Secretary can give or assign to a
third party the responsibility for monitoring
and enforcing easements granted under this
section.
(d) CONSIDERATION.—Easements granted under
this section shall be without consideration from
the recipient.
(e) ACREAGE LIMITATION.—No easement grant-
ed under this section may include more land
than is necessary for the easement.
(f) TERMS AND CONDITIONS.—The grant of an
easement under this section shall be subject to
such additional terms and conditions as the Sec-
retary concerned considers appropriate to pro-
tect the interests of the United States.
(Added Pub. L. 109–364, div. B, title XXVIII,
§ 2823(a), Oct. 17, 2006, 120 Stat. 2475.)
§ 2669. Transfer of land and facilities to support
contracts with federally funded research and
development centers
(a) LEASE OF LAND, FACILITIES, AND IMPROVE-
MENTS.—(1) The Secretary of a military depart-
ment may lease, for no consideration, land, fa-
cilities, infrastructure, and improvements to a
covered FFRDC if the lease is to further the pur-
poses of a contract between the Department of
Defense and the covered FFRDC.
(2) A lease entered into under paragraph (1)
shall terminate on the earlier of the following
dates:
(A) The date that is 50 years after the date
on which the Secretary enters into the lease.
(B) The date of the termination or non-re-
newal of the contract between the Department
of Defense and the covered FFRDC related to
the lease.
(b) CONVEYANCE
OF FACILITIES
AND IMPROVE-
MENTS.—(1) The Secretary of a military depart-
ment may convey, for no consideration, owner-
ship of facilities and improvements located on
land leased to a covered FFRDC to further the
purposes of a contract between the Department
of Defense and the covered FFRDC.
(2) The ownership of any facilities and im-
provements conveyed by the Secretary of a mili-
tary department or any improvements made to
the leased land by the covered FFRDC under
this subsection shall, as determined by the Sec-
retary of a military department, revert or trans-
fer to the United States upon the termination or
non-renewal of the underlying land lease.
(3) Any facilities and improvements conveyed
by the Secretary of a military department shall
be demolished by the covered FFDRC as deter-
mined by such Secretary.
(c) CONSTRUCTION STANDARDS.—A lease entered
into under this section may provide that any fa-
cilities constructed on the leased land may be
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authorized Types of Easements.—** If the Secretary of a military department finds that it will not be against the public interest, the Secretary may grant, upon such terms as the Secretary considers advisable, easements for rights-of-way over, in, and upon public lands permanently withdrawn or reserved for the use of that department, and other lands under the Secretary’s control for—
(1) railroad tracks;
(2) gas, water, sewer, and oil pipe lines;
(3) substations for electric power transmission lines and pumping stations for gas, water, sewer, and oil pipe lines;
(4) canals;
(5) ditches;
(6) flumes;
(7) tunnels;
(8) dams and reservoirs in connection with fish and wildlife programs, fish hatcheries, and other improvements relating to fish-culture;
(9) roads and streets;
(10) poles and lines for the transmission or distribution of electric power;
(11) poles and lines for the transmission or distribution of communications signals (including telephone and telegraph signals);
(12) structures and facilities for the transmission, reception, and relay of such signals; and
(13) any other purpose that the Secretary considers advisable.
**(b) Limitation on Size of Easement.—** No easement granted under this section may include more land than is necessary for the easement.
**(c) Termination.—** The Secretary of the military department concerned may terminate all or part of any easement granted under this section for—
(1) failure to comply with the terms of the grant;
(2) nonuse for a two-year period; or
(3) abandonment.
**(d) Notice to Department of the Interior.—** Copies of instruments granting easements over public lands under this section shall be furnished to the Secretary of the Interior.
**(e) Disposition of Consideration.—** Subsections (c) and (e)
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 2668
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of deduction**
(1) **General rule** — There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary.
(2) **Corporations on accrual basis** — In the case of a corporation reporting its taxable income on the accrual basis, if—
(A) the board of directors authorizes a charitable contribution during any taxable year, and
(B) payment of such contribution is made after the close of such taxable year and on or before the 15th day of the fourth month following the close of such taxable year,
then the taxpayer may elect to treat such contribution as paid during such taxable year. The election may be made only at the time of the filing of the return for such taxable year, and shall be signified in such manner as the Secretary shall by regulations prescribe.
(3) **Future interests in tangible personal property** — For purposes of this section, payment of a charitable contribution which consists of a future interest in tangible personal property shall be treated as made only when all intervening interests in, and rights to the actual possession or enjoyment of, the property have expired or are held by persons other than the taxpayer or those standing in a relationship to the taxpayer described in section 267(b) or 707(b). For purposes of the preceding sentence, a fixture which is intended to be severed from the real property shall be treated as tangible personal property.
**(b) Percentage limitations**
(1) **Individuals** — In the case of an individual, the deduction provided in subsection (a) shall be limited as provided in the succeeding subparagra
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Federal law — U.S. Code and appendices · legal_authorities
Page 841
TITLE 26—INTERNAL REVENUE CODE
§ 170
section (a), be allowed with respect to the por-
tion of the adjusted basis which is not the amor-
tizable basis.
[(h) Repealed. Pub. L. 92–178, title I, § 104(f)(2),
Dec. 10, 1971, 85 Stat. 502]
(i) Life tenant and remainderman
In the case of property held by one person for
life with remainder to another person, the de-
duction under this section shall be computed as
if the life tenant were the absolute owner of the
property and shall be allowable to the life ten-
ant.
(j) Cross reference
For special rule with respect to certain gain de-
rived from the disposition of property the adjusted
basis of which is determined with regard to this sec-
tion, see section 1245.
(Added Pub. L. 91–172, title VII, § 704(a), Dec. 30,
1969, 83 Stat. 667; amended Pub. L. 92–178, title I,
§ 104(f)(2), Dec. 10, 1971, 85 Stat. 502; Pub. L.
93–625, § 3(a), Jan. 3, 1975, 88 Stat. 2109; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), title XXI,
§ 2112(b), (c), Oct. 4, 1976, 90 Stat. 1834, 1906; Pub.
L. 109–58, title XIII, § 1309(a)–(d), Aug. 8, 2005, 119
Stat. 1007; Pub. L. 109–135, title IV, § 402(e), Dec.
21, 2005, 119 Stat. 2611; Pub. L. 115–141, div. U,
title IV, § 401(a)(51), Mar. 23, 2018, 132 Stat. 1186.)
Editorial Notes
REFERENCES IN TEXT
The Federal Water Pollution Control Act, as amended
(33 U.S.C. 466 et seq.), referred to in subsec. (d)(1)(B), is
act June 30, 1948, ch. 758, as amended generally by Pub.
L. 92–500, § 2, Oct. 18, 1972, 86 Stat. 816, which is classi-
fied generally to chapter 26 (§ 1251 et seq.) of Title 33,
Navigation and Navigable Waters. The subject matter
of section 13(a) of the act, referred to in subsec. (d)(2),
is covered by section 1362(1) of Title 33. For complete
classification of this Ac
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 170
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Federal law — U.S. Code and appendices · legal_authorities
That the head of the department having jurisdiction over the lands be, and he hereby is, authorized and empowered, under general regulations to be fixed by him, to grant an easement for rights-of-way, for a period not exceeding fifty years from the date of the issuance of such grant, over, across, and upon the public lands, national forests, and reservations of the United States for electrical poles and lines for the transmission and distribution of electrical power, and for poles and lines for communication purposes, and for radio, television, and other forms of communication transmitting, relay, and receiving structures and facilities, to the extent of two hundred feet on each side of the center line of such lines and poles and not to exceed four hundred feet by four hundred feet for radio, television, and other forms of communication transmitting, relay, and receiving structures and facilities, to any citizen, association, or corporation of the United States, where it is intended by such to exercise the right-of-way herein granted for any one or more of the purposes herein named: Provided, That such right-of-way shall be allowed within or through any national park, national forest, military, Indian, or any other reservation only upon the approval of the chief officer of the department under whose supervision or control such reservation falls, and upon a finding by him that the same is not incompatible with the public interest: Provided further, That all or any part of such right-of-way may be forfeited and annulled by declaration of the head of the department having jurisdiction over the lands for nonuse for a period of two years or for abandonment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 961
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Federal law — U.S. Code and appendices · legal_authorities
Page 298
TITLE 43—PUBLIC LANDS
§ 961
1 There is no section 960 in this title.
(Feb. 15, 1901, ch. 372, 31 Stat. 790; Pub. L. 94–579,
title VII, § 706(a), Oct. 21, 1976, 90 Stat. 2793; Pub.
L. 113–287, § 7, Dec. 19, 2014, 128 Stat. 3272.)
Editorial Notes
REFERENCES IN TEXT
Title sixty-five of the Revised Statutes of the United
States, and amendments thereto, referred to in text,
which consisted of R.S. §§ 5263 to 5269, was classified to
sections 1 to 6 and 8 of Title 47, Telecommunications,
and was repealed by act July 16, 1947, ch. 256, § 1, 61
Stat. 327.
This Act, referred to in text, is act Feb. 15, 1901, ch.
372, 31 Stat. 790. For complete classification of this Act
to the Code, see Tables.
CODIFICATION
Act Feb. 15, 1901, ch. 372, 31 Stat. 790, was also classi-
fied to sections 79 and 522 of Title 16, Conservation,
which have been omitted from the Code.
Statutory Notes and Related Subsidiaries
GENERAL GRANT NATIONAL PARK ABOLISHED
Act Mar. 4, 1940, ch. 40, § 2, 54 Stat. 43, which is classi-
fied to section 80a of Title 16, Conservation, abolished
the General Grant National Park and added the lands
to the Kings Canyon National Park as the General
Grant grove section.
REPEALS
Section repealed by Pub. L. 94–579, title VII, § 706(a),
Oct. 21, 1976, 90 Stat. 2793, effective on and after Oct. 21,
1976, insofar as applicable to the issuance of rights-of-
way over, upon, under, and through the public lands
and lands in the National Forest System. For defini-
tion of ‘‘public lands’’ for purposes of Pub. L. 94–579, see
section 1702(e) of this title.
Section repealed by Pub. L. 113–287, § 7, Dec. 19, 2014,
128 Stat. 3272, insofar as applicable to units of the Na-
tional Park System. See section 100902(a) of Title 54,
National Park Service and Rela
Source: Supplied 2024 U.S. Code historical extraction · 43 U.S.C. § 961
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