§ 590c. — Tax exemption; trusts for minors and persons under legal disability.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC590c]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER XV--SHOSHONE TRIBE: DISTRIBUTION OF JUDGMENT FUND
Sec. 590c. Tax exemption; trusts for minors and persons under
legal disability
None of the funds distributed per capita to members of the tribes
under the provisions of sections 590a to 590c of this title shall be
subject to Federal or State income taxes. A share or interest payable to
enrollees less than eighteen years of age or under legal disability
shall be paid in accordance with such procedures, including the
establishment of trusts, as the Secretary determines appropriate to
protect the best interest of such persons.
(Pub. L. 92-442, Sec. 3, Sept. 29, 1972, 86 Stat. 744.)
