§459
10 cases·3 distinguished·7 cited
Statute Text — 26 U.S.C. §459
Statute text not available for this section.
10 Citing Cases
459-459e. It provides that any land conveyed to Indian tribes under that subchapter and any distribution ofgross receipts derived from those lands are exempt from Federal, State, and local taxation. R sec. 459e. And 25 U.S.C. sec. 459a provides a list ofthe specific properties conveyed under that subchapterto specific tribes but the Tribe is not included in that list. Thus, 25 U.S.C. sec. 459e does not apply to the land on which the Casino is located and does not exempt petitioners' distribution
459-459e. It provides that any land conveyed to Indian tribes under that subchapter and any distribution ofgross receipts derived from those lands are exempt from Federal, State, and local taxation. R sec. 459e. And 25 U.S.C. sec. 459a provides a list ofthe specific properties conveyed under that subchapterto specific tribes but the Tribe is not included in that list. Thus, 25 U.S.C. sec. 459e does not apply to the land on which the Casino is located and does not exempt petitioners' distribution
2357, amended by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. 104-193, sec. 362, 110 Stat. 2242, codified at 42 U.S.C. sec. 659 (2000),4 the Defense Finance and Accounting 4The United States is required to withhold moneys due from the United States to any individual, including members of th