<!-- TTST:[4225]: TTC:[I]: TTSC:[D]: TTT:[r]: TTS:[48.4225-1]: TTCP:[Exemption of articles manufactured or produced by Indians]: TTCI:[Reg. 48.4225-1]: TTB:[1d.php?v=sr&s=48.4223-1]: TTA:[1d.php?v=sr&s=48.6412-1]: TTD:[8755]: -->

TREASURY REGULATIONS


Index  » Subchapter D  » Reg. 48.4225-1

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

January 14, 2024


§ 48.4223-1 « Browse » § 48.6412-1

See related I.R.C. 4225

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

The exemption provided under section 4225 applies to articles taxable under Chapter 32 of the Code that are of native Indian handicraft and are manufactured or produced by Indians on Indian reservations or in Indian schools, or manufactured or produced by Indians who are under the jurisdiction of the United States Government in Alaska. For purposes of this section, Indians who reside on allotments of land adjacent to an Indian reservation and are subject to the supervision, control, and jurisdiction of the Bureau of Indian Affairs are considered to be “Indians on Indian reservations”.

 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.