United States Code · Section
§ 1407 — Tax Exemption; Resources Exemption Limitation
25 U.S.C. § 1407
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None of the funds which—
(1)
(2) on January 12, 1983, are to be distributed per capita or are held in trust pursuant to a plan approved by the Congress prior to January 12, 1983,
(3) were distributed pursuant to a plan approved by Congress after December 31, 1981 but prior to January 12, 1983, and any purchases made with such funds, or
(4) under the Treaty of September 30, 1854 (10 Stat. 1109), including all interest accrued on such funds during any period in which such funds are held in a minor’s trust,
Implementing Regulations
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§ 416.1236 Exclusions from resources; provided by other statutes.20 C.F.R. § 416.1236
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§ 247.9 Eligibility requirements.7 C.F.R. § 247.9