25 USC 1194: Per capita distributions as exempt from taxation
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25 USC 1194: Per capita distributions as exempt from taxation Text contains those laws in effect on January 23, 2000
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER LXI-CONFEDERATED
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§1194. Per capita distributions as exempt from taxation

The per capita distributions of such funds shall not be subject to Federal or State income tax.

( Pub. L. 91–259, §4, May 21, 1970, 84 Stat. 254 .)