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26 U.S.C. § 4225

U.S. CodeFederal
Exemption of articles manufactured or produced by Indians
About This Law
/us/usc/t26/s4225
Title
26 — Internal Revenue Code
Chapter
STD/CH32
Release
119-84
Release Date
2026-04-17

Section Text

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

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