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U.S. Code, Title 25, Indians
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 1013. Distribution; Persons Entitled; Considerations; Tax Exemption
The Secretary shall distribute shares payable to living persons enrolled pursuant to section 1011 of this title and shares payable to the heirs or legatees of deceased persons enrolled pursuant to section 1011 of this title according to rules and regulations which he shall prescribe, taking into account that in some instances a planned individual or group program for the use of shares may more properly serve the long-term interest of the enrollees than would direct, unsupervised per capita payment. The funds so distributed shall not be subject to Federal or State income tax.
(Pub. L. 88–464, § 3, Aug. 20, 1964, 78 Stat. 563.)
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 1013. Distribution; Persons Entitled; Considerations; Tax Exemption," U.S. Code, Title 25, Indians in U.S. Code, Title 25, Indians (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed January 2, 2025, http://originalsources.com/Document.aspx?DocID=UKGUESLAX5S4SV6.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 1013. Distribution; Persons Entitled; Considerations; Tax Exemption." U.S. Code, Title 25, Indians, in U.S. Code, Title 25, Indians, Washington, D.C., Government Printing Office, 2002, Original Sources. 2 Jan. 2025. http://originalsources.com/Document.aspx?DocID=UKGUESLAX5S4SV6.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 1013. Distribution; Persons Entitled; Considerations; Tax Exemption' in U.S. Code, Title 25, Indians. cited in 2002, U.S. Code, Title 25, Indians, Government Printing Office, Washington, D.C.. Original Sources, retrieved 2 January 2025, from http://originalsources.com/Document.aspx?DocID=UKGUESLAX5S4SV6.
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