26 U.S.C. · Internal Revenue Code
26 U.S.C. § 4225

Exemption of articles manufactured or produced by Indians

Ch. 32 — MANUFACTURERS EXCISE TAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 32
Statutory Text

26 U.S.C. § 4225 — Exemption of articles manufactured or produced by Indians

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§4225. Exemption of articles manufactured or produced by Indians

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.

(Added Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1286.)

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.

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-CC350C
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 4225
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
2f3896d2ffd2a8f1...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 4225 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
◈ Provenance
boisestandard.org United States Law U.S. Code Title 26 26 U.S.C. § 4225