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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