Treasury Regulations · 26 CFR
§ 48.4225-1. Exemption of articles manufactured or produced by Indians.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4225
Cite as 26 CFR § 48.4225-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 4225
- Length
- 94 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
The exemption provided under section 4225 applies to articles taxable under Chapter 32 of the Code that are of native Indian handicraft and are manufactured or produced by Indians on Indian reservations or in Indian schools, or manufactured or produced by Indians who are under the jurisdiction of the United States Government in Alaska. For purposes of this section, Indians who reside on allotments of land adjacent to an Indian reservation and are subject to the supervision, control, and jurisdiction of the Bureau of Indian Affairs are considered to be “Indians on Indian reservations”.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart N Exemptions, Registration, Etc.
Nearby sections
- § 48.4222(b)-1 Exceptions to the requirement for registration.
- § 48.4222(c)-1 Revocation or suspension of registration.
- § 48.4222(d)-1 Registration in the case of certain other exemptions.
- § 48.4223-1 Special rules relating to further manufacture.
- § 48.4225-1 Exemption of articles manufactured or produced by Indians.