
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 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.)
