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U.S. Code, Title 25, Indians
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 1073. Tax Exemption; Payments to Minors and Persons Under Legal Disabilities
None of the funds distributed per capita under the provisions of this subchapter shall be subject to Federal or State income tax. Any per capita share payable to a person under twenty-one years of age or to a person under legal disability shall be paid in accordance with such procedures, including the establishment of trusts, as the Secretary determines will adequately protect the best interest of such persons.
(Pub. L. 92–244, § 2, Mar. 9, 1972, 86 Stat. 57.)
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 1073. Tax Exemption; Payments to Minors and Persons Under Legal Disabilities," U.S. Code, Title 25, Indians in U.S. Code, Title 25, Indians (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed April 18, 2024, http://www.originalsources.com/Document.aspx?DocID=Q7PMFTN5FQY63CX.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 1073. Tax Exemption; Payments to Minors and Persons Under Legal Disabilities." U.S. Code, Title 25, Indians, in U.S. Code, Title 25, Indians, Washington, D.C., Government Printing Office, 2002, Original Sources. 18 Apr. 2024. http://www.originalsources.com/Document.aspx?DocID=Q7PMFTN5FQY63CX.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 1073. Tax Exemption; Payments to Minors and Persons Under Legal Disabilities' 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 18 April 2024, from http://www.originalsources.com/Document.aspx?DocID=Q7PMFTN5FQY63CX.
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