25-U.S.C.-1300E-6

§1300E-6 – §1300E-6. Income Tax Exemption; Protection of Minors and Persons Under Legal Disability

Pathway

Title 25 > Chapter 14 > Subchapter LXXVI > Section 1300e-6

Details

• Reference: Section 1300e-6
• Legend: §1300E-6 – §1300E-6. Income Tax Exemption; 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 persons under eighteen years of age or under legal disability shall be paid in accordance with such procedures, including the establishment of trusts, as the Secretary determines will protect the best interests of such persons.

(Pub. L. 92–557, §7, Oct. 25, 1972, 86 Stat. 1172.)

U.S. Encyclopedia of Law Coverage

25-U.S.C.-1300D-24 in the Legal Encyclopedia: Indians

In this entry about 25-U.S.C.-1300D-24, 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.-1300E-6 in the Legal Encyclopedia: Distribution of Judgment Fund

In this entry about 25-U.S.C.-1300E-6, 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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