U.S. Code, Title 25, Indians

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

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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.

(Pub. L. 92–456, § 6, Oct. 3, 1972, 86 Stat. 763.)

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