25 USC 994: Tax exemption
Text contains those laws in effect on January 7, 2011
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER XLVII-CHEROKEE NATION: DISTRIBUTION OF JUDGMENT FUND
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§994. Tax exemption
No part of any funds which may be distributed in accordance with the provisions of this subchapter shall be subject to Federal or State income tax.