INDIAN AFFAIRS: LAWS AND TREATIES

Vol. VI, Laws     (Compiled from February 10, 1939 to January 13, 1971)

Washington : Government Printing Office


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PUBLIC LAWS OF THE SEVENTY-SIXTH CONGRESS, FIRST SESSION, 1939.
Chap. 29  | Chap. 2 | Chap. 10 | Chap. 11 | Chap. 17 | Chap. 18 | Chap. 20 | Chap. 21 | Chap. 22 | Chap. 107 | Chap. 119 | Chap. 154 | Chap. 156 | Chap. 185 | Chap. 203 | Chap. 208 | Chap. 210 | Chap. 235 | Chap. 248 | Chap. 252 | Chap. 253 | Chap. 254 | Chap. 272 | Chap. 384 | Chap. 387 | Chap. 431 | Chap. 440 | Chap. 483 | Chap. 519 | Chap. 552 | Chap. 607 | Chap. 633 | Chap. 634 | Chap. 662 | Chap. 687 | Chap. 695

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Chapter 29
FEBRUARY 10, 1939 | [H. R. 2762] | [PUBLIC, NO. 1]

AN ACT
To consolidate and codify the internal revenue laws of the United States.
Section 3446

Margin Notes
Chap. 29 53 Stat. 1
Chap. 29 409
Subchapter C 416
Sec. 3446 418

Page 1

INTERNAL REVENUE CODE

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the laws of the United States hereinafter codified and set forth as a part of this act under the heading "Internal Revenue Title" are hereby enacted into law.

Subtitle C—Temporary Taxes

CHAPTER 29—MANUFACTURERS' EXCISE AND IMPORT TAXES

SUBCHAPTER C—GENERAL ADMINISTRATIVE PROVISIONS

SEC. 3446—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.

Approved, February 10, 1939


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