25 U.S.C. § 2210
Section 2210 · Tax exemption
Amended 1 time on record
Applied in 1 court decisions — leading case James Clay & Audrey Osceola v. Commissioner (2019)
Most recently applied in James Clay & Audrey Osceola v. Commissioner (April 2019)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
All lands or interests in land acquired by the United States for an Indian or Indian tribe under authority of this chapter shall be exempt from Federal, State and local taxation.