U.S. Code, Title 25, Indians

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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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.)

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 1194. Per Capita Distributions as Exempt from Taxation," U.S. Code, Title 25, Indians in U.S. Code, Title 25, Indians (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 28, 2024, http://www.originalsources.com/Document.aspx?DocID=CMSBLZ41LKA7HZA.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 1194. Per Capita Distributions as Exempt from Taxation." U.S. Code, Title 25, Indians, in U.S. Code, Title 25, Indians, Washington, D.C., Government Printing Office, 2002, Original Sources. 28 Mar. 2024. http://www.originalsources.com/Document.aspx?DocID=CMSBLZ41LKA7HZA.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 1194. Per Capita Distributions as Exempt from Taxation' in U.S. Code, Title 25, Indians. cited in 2002, U.S. Code, Title 25, Indians, Government Printing Office, Washington, D.C.. Original Sources, retrieved 28 March 2024, from http://www.originalsources.com/Document.aspx?DocID=CMSBLZ41LKA7HZA.