25 USC 590c: Tax exemption; trusts for minors and persons under legal disability
Text contains those laws in effect on January 15, 2013
From Title 25-INDIANSCHAPTER 14-MISCELLANEOUSSUBCHAPTER XV-SHOSHONE TRIBE: DISTRIBUTION OF JUDGMENT FUND
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§590c. Tax exemption; trusts for minors and persons under legal disability
None of the funds distributed per capita to members of the tribes under the provisions of sections 590a to 590c of this title shall be subject to Federal or State income taxes. A share or interest payable to enrollees less than eighteen years of age or under legal disability shall be paid in accordance with such procedures, including the establishment of trusts, as the Secretary determines appropriate to protect the best interest of such persons.