
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: 25USC772]

 
                            TITLE 25--INDIANS
 
                        CHAPTER 14--MISCELLANEOUS
 
               SUBCHAPTER XXXIII--INDIAN TRIBES OF OREGON
 
Sec. 772. Per capita payments to tribal members; tax exemption

    The Secretary is authorized and directed to withdraw the funds on 
deposit in the Treasury of the United States to the credit of the 
respective tribes or bands, including those funds appropriated by Public 
Law 253 (Eighty-second Congress) approved November 1, 1951, in 
satisfaction of judgments obtained by the tribes or bands in the cases 
of Alcea Band of Tillamook, et al., against United States (119 C. Cls. 
835), and Rogue River Tribes of Indians, et al., against United States 
(116 C. Cls. 454), and to make appropriate and equitable per capita 
payments therefrom to each person whose name appears on said approved 
rolls: Provided, That any amounts paid to or for individual members, or 
distributed to or for the legatees or next of kin of any enrollee, as 
provided in this subchapter, shall not be subject to Federal tax.

(Aug. 30, 1954, ch. 1085, Sec. 2, 68 Stat. 979.)

                       References in Text

    Public Law 253 (Eighty-second Congress), referred to in text, is act 
Nov. 1, 1951, ch. 664, 65 Stat. 736, known as the Supplemental 
Appropriations Act, 1952, which was not classified to the Code.
