2017 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 32 - Manufacturers Excise Taxes
Subchapter G - Exemptions, Registration, Etc.
Sec. 4225 - Exemption of articles manufactured or produced by Indians
| 26 U.S.C. § 4225 (2017) |
| §4225. Exemption of articles manufactured or produced by Indians |
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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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(Added Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1286.) |
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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. ADMISSION OF ALASKA AS STATEAdmission 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. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter G - Exemptions, Registration, Etc. Sec. 4225 - Exemption of articles manufactured or produced by Indians |
| section 4225 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 72 Stat. 1286, 339 |
| Public Law 85-508, Public Law 85-859 |
