25-U.S.C.-1073

§1073 – Tax Exemption; Payments to Minors and Persons Under Legal Disabilities

Pathway

Title 25 > Chapter 14 > Subchapter LI > Section 1073

Details

• Reference: Section 1073
• Legend: §1073 – Tax Exemption; Payments to Minors and Persons Under Legal Disabilities
• 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 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.)

U.S. Encyclopedia of Law Coverage

25-U.S.C.-1071 in the Legal Encyclopedia: Indians

In this entry about 25-U.S.C.-1071, 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.

Title 25 – Indians in the Legal Encyclopedia: Distribution of Judgment Fund

In this entry about Title 25 – Indians, 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.

Title 25 – Indians in the Legal Encyclopedia: Tribes

In this entry about Title 25 – Indians, 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.

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