Internal Revenue Code · 26 U.S.C.
§ 4225. Exemption of articles manufactured or produced by Indians
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4225
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Length
- 53 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 2 other regulations
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4225
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 32 MANUFACTURERS EXCISE TAXES
- Subchapter G Exemptions, Registration, Etc.
Nearby sections
- § 4221 Certain tax-free sales
- § 4222 Registration
- § 4223 Special rules relating to further manufacture
- § 4224 Repealed
- § 4225 Exemption of articles manufactured or produced by Indians
- § 4226 Repealed
- § 4227 Cross reference
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.