
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 25USC590c]

 
                            TITLE 25--INDIANS
 
                        CHAPTER 14--MISCELLANEOUS
 
      SUBCHAPTER XV--SHOSHONE TRIBE: DISTRIBUTION OF JUDGMENT FUND
 
Sec. 590c. Tax exemption; trusts for minors and persons under 
        legal disability
        
    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, Sec. 3, Sept. 29, 1972, 86 Stat. 744.)
