25-U.S.C.-609B-1

§609B-1 – §609B-1. Tax Exemption; Trusts and Other Procedures For Protection of Minors and Persons Under Legal Disability

Pathway

Title 25 > Chapter 14 > Subchapter XVII > Section 609b-1

Details

• Reference: Section 609b-1
• Legend: §609B-1 – §609B-1. Tax Exemption; Trusts and Other Procedures For Protection of Minors and Persons Under Legal Disability
• USCode Year: 2013

Provision Content

Any part of such funds that may be distributed per capita under the provisions of section 609b of this title and this section shall not be subject to Federal or State income tax; and 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. 91–413, §2, Sept. 25, 1970, 84 Stat. 865.)

Codification

Section was not enacted as part of act Aug. 9, 1946, ch. 933, 60 Stat. 968, which comprises this subchapter.

U.S. Encyclopedia of Law Coverage

25-U.S.C.-594A in the Legal Encyclopedia: Indians

In this entry about 25-U.S.C.-594A, 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.-608 in the Legal Encyclopedia: Tribes

In this entry about 25-U.S.C.-608, find legal reference material, bibliographies and premiere content related to tribes in the American Encyclopedia of Law, presenting a comprehensive view of the United States tribes-specific issues, written by authorities in the field.

Topic Map

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