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NOTES:


Source

(Sept. 1, 1937, ch. 897, § 8, 50 Stat. 901; Pub. L. 99–514, title XVII, § 1709(a), Oct. 22, 1986, 100 Stat. 2783.)

Codification

Section was formerly classified to section 250g of Title 48, Territories and Insular Possessions.

Amendments

1986—Pub. L. 99–514 inserted proviso directing that during the period of the trust, income derived directly from the sale of reindeer and reindeer products as provided in this subchapter shall be exempt from Federal income taxation.

Effective Date of 1986 Amendment

Section 1709(b) of Pub. L. 99–514 provided that: “The amendment made by this section [amending this section] shall take effect as if originally included in the provision of the Act of September 1, 1937, to which such amendment relates.”


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