Laws: Cases and Codes : U.S. Code : Title 25 : Section 941n


   
U.S. Code as of: 01/19/04
Section 941n. Tax treatment of income and transactions

      Notwithstanding any provision of the State Act, the Settlement
    Agreement, or this subchapter (including any amendment made under
    section 941m(f) of this title), nothing in this subchapter, the
    State Act, or the Settlement Agreement - 
        (1) shall amend or alter title 26, as amended, or any rules or
      regulations promulgated thereunder, or
        (2) shall affect the treatment under title 26 of any person or
      transaction other than by reason of the restoration of the trust
      relationship between the United States and the Tribe.



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