25-U.S.C.-590C

§590C – Tax Exemption; Trusts For Minors and Persons Under Legal Disability

Pathway

Title 25 > Chapter 14 > Subchapter XV > Section 590c

Details

• Reference: Section 590c
• Legend: §590C – Tax Exemption; Trusts For Minors and Persons Under Legal Disability
• USCode Year: 2013

Provision Content

None of the funds distributed per capita to members of the tribes under the provisions of sections 590a to 590c of this title shall be subject to Federal or State income taxes. A share or interest payable to enrollees less than 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 appropriate to protect the best interest of such persons.

(Pub. L. 92–442, §3, Sept. 29, 1972, 86 Stat. 744.)

U.S. Encyclopedia of Law Coverage

25-U.S.C.-572 in the Legal Encyclopedia: Indians

In this entry about 25-U.S.C.-572, 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.-1015 in the Legal Encyclopedia: Distribution of Judgment Fund

In this entry about 25-U.S.C.-1015, 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.

25-U.S.C.-583 in the Legal Encyclopedia: Tribes

In this entry about 25-U.S.C.-583, 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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