25 U.S.C. § 1146
Section 1146 · Federal and State income taxes
Amended 1 time on record
Applied in 1 court decisions — leading case Doxtator v. Comm'r (2005)
Most recently applied in Doxtator v. Comm'r (May 2005)
None of the funds that may be distributed per capita shall be subject to Federal or State income taxes.