use of the United States, see section 7222 of title 10, United States Code. 2055(g)(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). 2055(g)(6) For treatme