25 U.S.C. § 1104
Section 1104 · Tax exemption
Amended 1 time on record
Applied in 1 court decisions — leading case Lamontagne v. Board of Trustees of the United Wire, Metal & Machine Pension Fund (1992)
Most recently applied in Lamontagne v. Board of Trustees of the United Wire, Metal & Machine Pension Fund (May 1992)
The funds distributed under the provisions of this subchapter shall not be subject to Federal or State income taxes.