Current through Pub. L. 119-100Open in workspace

§ 4225 Exemption of articles manufactured or produced by Indians

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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4225

Source: decipher.legal/usc/26/4225 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)