26 USC 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.
Terms Used In 26 USC 4225
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701