§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.

  • Treas. Reg. §Treas. Reg. §48.4225-1 Exemption of articles manufactured or produced by Indians

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