Exemptions.—

Sec. 302. Exemptions.— The following deeds shall be exempt from the tax imposed by this title: 1. Deeds recorded prior to the effective date of the enactment of this title. 2. Deeds to property acquired by the United States of America or the District of Columbia. 3. Deeds to property acquired by an institution, organization, corporation, association, or government (other than the United States of America or the District of Columbia) entitled to exemption from real property taxation under the Act of December 24, 1942 (Public Law 846, Seventy-seventh Congress, chapter 826, second session), which property was acquired solely for a purpose or purposes which would entitle such property to exemption under said Act: Provided, That a return, under oath, showing the purpose or purposes for which such property was acquired, shall accompany the deed at the time of its offer for recordation. 4. Deeds to property acquired by an institution, organization, corporation, or association entitled to exemption from real property taxation by special Act of Congress, which property was acquired solely for a purpose or purposes for which such special exemption was granted: Provided, That a return, under oath, showing the purpose or purposes for which such property was acquired, shall accompany the deed at the time of its offer for recordation. 5. Deeds which secure a debt or other obligation. 6. Deeds which, without additional consideration, confirm, correct, modify, or supplement a deed previously recorded. 76 Stat. 12 7. Deeds between husband and wife, or parent and child, without actual consideration therefor. 8. Tax deeds. 9. Deeds of release of property which is security for a debt or other obligation.