§ 941n. — Tax treatment of income and transactions.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC941n]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER XLIII-A--CATAWBA INDIAN TRIBE OF SOUTH CAROLINA; RESTORATION
OF FEDERAL TRUST RELATIONSHIP
Sec. 941n. Tax treatment of income and transactions
Notwithstanding any provision of the State Act, the Settlement
Agreement, or this subchapter (including any amendment made under
section 941m(f) of this title), nothing in this subchapter, the State
Act, or the Settlement Agreement--
(1) shall amend or alter title 26, as amended, or any rules or
regulations promulgated thereunder, or
(2) shall affect the treatment under title 26 of any person or
transaction other than by reason of the restoration of the trust
relationship between the United States and the Tribe.
(Pub. L. 103-116, Sec. 16, Oct. 27, 1993, 107 Stat. 1137.)
