§ 1194. — Per capita distributions as exempt from taxation.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC1194]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER LX--DELAWARE NATION OF INDIANS
Sec. 1194. Per capita distributions as exempt from taxation
The per capita distributions of such funds shall not be subject to
Federal or State income tax.
(Pub. L. 91-259, Sec. 4, May 21, 1970, 84 Stat. 254.)
