25 USC 1296: Income tax exemption
Text contains those laws in effect on January 7, 2011
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER LXXI-DELAWARE TRIBE AND ABSENTEE DELAWARE TRIBE OF WESTERN OKLAHOMA: DISTRIBUTION OF JUDGMENT FUND
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§1296. Income tax exemption
None of the funds distributed per capita under the provisions of this subchapter shall be subject to Federal or State income taxes.