25 U.S. Code § 772 - Per capita payments to tribal members; tax exemption

The Secretary is authorized and directed to withdraw the funds on deposit in the Treasury of the United States to the credit of the respective tribes or bands, including those funds appropriated by Public Law 253 (Eighty-second Congress) approved November 1, 1951, in satisfaction of judgments obtained by the tribes or bands in the cases of Alcea Band of Tillamook, et al., against United States (119 C. Cls. 835), and Rogue River Tribes of Indians, et al., against United States (116 C. Cls. 454), and to make appropriate and equitable per capita payments therefrom to each person whose name appears on said approved rolls: Provided, That any amounts paid to or for individual members, or distributed to or for the legatees or next of kin of any enrollee, as provided in this subchapter, shall not be subject to Federal tax.


(Aug. 30, 1954, ch. 1085, § 2,68 Stat. 979.)
References in Text

Public Law 253 (Eighty-second Congress), referred to in text, is act Nov. 1, 1951, ch. 664, 65 Stat. 736, known as the Supplemental Appropriations Act, 1952, which was not classified to the Code.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

25 USCDescription of ChangeSession YearPublic LawStatutes at Large


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