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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 4225

Exemption of articles manufactured or produced by Indians

Official textgovinfo.govlast amended

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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Nearby sections (25 sections)
  1. 4181 · Imposition of tax
  2. 4182 · Exemptions
  3. 4191 · [§4191. Repealed. Pub. L. 116–94, div. N, title I, §501(a), Dec.…
  4. 4216 · Definition of price
  5. 4217 · Leases
  6. 4218 · Use by manufacturer or importer considered sale
  7. 4219 · Application of tax in case of sales by other than manufacturer…
  8. 4220 · [§§4220 to 4225. Repealed. Pub. L. 85–859, title I, §119(a),…
  9. 4221 · Certain tax-free sales
  10. 4222 · Registration
  11. 4223 · Special rules relating to further manufacture
  12. 4224 · [§4224. Repealed. Pub. L. 89–44, title I, §101(b)(5), June 21,…
  13. 4225 · Exemption of articles manufactured or produced by Indians
  14. 4226 · [§4226. Repealed. Pub. L. 94–455, title XIX, §1904(a)(4), Oct.…
  15. 4227 · Cross reference
  16. 4231 · [§§4231 to 4234. Repealed. Pub. L. 89–44, title III, §301, June…
  17. 4241 · [§§4241 to 4243. Repealed. Pub. L. 89–44, title III, §301, June…
  18. 4251 · Imposition of tax
  19. 4252 · Definitions
  20. 4253 · Exemptions
  21. 4254 · Computation of tax
  22. 4261 · Imposition of tax
  23. 4262 · Definition of taxable transportation
  24. 4263 · Special rules
  25. 4271 · Imposition of tax
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