recognized fishing rights
Defined in 1 place of the United States Code.
The term “recognized fishing rights” means, with respect to an Indian tribe, fishing rights secured as of March 17, 1988, by a treaty between such tribe and the United States or by an Executive order or an Act of Congress.
Source
- 1994–present26 U.S.C. § 7873Internal Revenue Code · Income derived by Indians from exercise of fishing rights · for purposes of this section