25-U.S.C.-1300A-3

§1300A-3 – §1300A-3. Tax Exemption; Trusts and Other Procedures For Protection of Minors and Persons Under Legal Disability

Pathway

Title 25 > Chapter 14 > Subchapter LXXII > Section 1300a-3

Details

• Reference: Section 1300a-3
• Legend: §1300A-3 – §1300A-3. Tax Exemption; Trusts and Other Procedures For Protection of Minors and Persons Under Legal Disability
• USCode Year: 2013

Provision Content

None of the funds distributed per capita under the provisions of this subchapter shall be subject to Federal or State income taxes. Sums payable to enrollees or heirs or legatees who are less than eighteen years of age or who are under a legal disability shall be paid in accordance with such procedures, including the establishment of trusts, as the Secretary determines appropriate to protect the best interests of such persons.

(Pub. L. 92–461, §5, Oct. 6, 1972, 86 Stat. 769.)

U.S. Encyclopedia of Law Coverage

25-U.S.C.-1300A-3 in the Legal Encyclopedia: Indians

In this entry about 25-U.S.C.-1300A-3, find legal reference material, bibliographies and premiere content related to indians in the American Encyclopedia of Law, presenting a comprehensive view of the United States indians-specific issues, written by authorities in the field.

25-U.S.C.-1294 in the Legal Encyclopedia: Distribution of Judgment Fund

In this entry about 25-U.S.C.-1294, find legal reference material, bibliographies and premiere content related to distribution of judgment fund in the American Encyclopedia of Law, presenting a comprehensive view of the United States distribution of judgment fund-specific issues, written by authorities in the field.

Topic Map

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