FEDERAL · 26 U.S.C. · Chapter Subchapter G—Exemptions, Registration, Etc.
Exemption of articles manufactured or produced by Indians
26 U.S.C. § 4225
Title26 — Internal Revenue Code
ChapterSubchapter G—Exemptions, Registration, Etc.
This text of 26 U.S.C. § 4225 (Exemption of articles manufactured or produced by Indians) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 4225.
Text
No tax shall be imposed under this chapter on any article of native Indian handicraft manufactured or produced by Indians on Indian reservations, or in Indian schools, or by Indians under the jurisdiction of the United States Government in Alaska.
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Related
Williams v. Babbitt
115 F.3d 657 (Ninth Circuit, 1997)
Source Credit
History
(Added Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1286.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496, related to exemption for exports, prior to repeal by Pub. L. 85–859, §119(a). See section 4221 of this title.
Executive Documents
Admission of Alaska as State
Admission of Alaska into the Union was accomplished Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of Pub. L. 85–508, July 7, 1958, 72 Stat. 339, set out as notes preceding section 21 of Title 48, Territories and Insular Possessions.
Prior Provisions
A prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496, related to exemption for exports, prior to repeal by Pub. L. 85–859, §119(a). See section 4221 of this title.
Executive Documents
Admission of Alaska as State
Admission of Alaska into the Union was accomplished Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of Pub. L. 85–508, July 7, 1958, 72 Stat. 339, set out as notes preceding section 21 of Title 48, Territories and Insular Possessions.
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Bluebook (online)
26 U.S.C. § 4225, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4225.