25 USC 1053: Taxes
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25 USC 1053: Taxes Text contains those laws in effect on January 7, 2011
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER L-TILLAMOOK AND NEHALEM BANDS OF THE TILLAMOOK INDIANS: DISTRIBUTION OF JUDGMENT FUND
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§1053. Taxes

The funds distributed in accordance with this subchapter shall not be subject to the Federal or State income tax.

( Pub. L. 88–506, §3, Aug. 30, 1964, 78 Stat. 639 .)