for distribution as hereinafter provided. (Pub. L. 88-464, § 2, Aug. 20, 1964, 78 Stat. 563.) REFERENCES IN TEXT The Act of Apr. 13, 1960 (74 Stat. 42), referred to in text, is Pub. L. 86-424, Apr. 13, 1960, 74 Stat. 42, which was not classified to the Code, except for section 101 which was formerly classified to section 713a-10 of Title 15, Commerce and Trade. § 1013. Distribution; persons entitled; considerations; tax exemption. The Secretary shall distribute shares payable to living persons enrolled pursuant to section 1011 of this title and shares payable to the heirs or legatees of deceased persons enrolled pursuant to section 1011 of this title according to rules and regulations which he shall prescribe, taking into account that in some instances a planned individual or group program for the use of shares may more properly serve the longterm interest of the enrollees than would a direct, unsupervised per capita payment. The funds so distributed shall not be subject to Federal or State income tax. (Pub. L. 88-464, § 3, Aug. 20, 1964, 78 Stat. 563.) § 1014. Costs. All costs incurred by the Secretary in the preparation of the rolls and in the distribution of payment of pro rata shares in accordance with the provisions of sections 1011-1015 of this title shall be paid by appropriate withdrawals from the judgment fund. (Pub. L. 88-464, § 4, Aug. 20, 1964, 78 Stat. 563.) § 1015. Rules and regulations. The Secretary of the Interior is authorized to prescribe rules and regulations to carry out the provisions of sections 1011-1015 of this title. (Pub. L. 88-464, § 5, Aug. 20, 1964, 78 Stat. 563.) SHAWNEE TRIBE OR NATION: DISTRIBUTION OF JUDGMENT FUND § 1031. Disposition of funds. The funds on deposit in the Treasury of the United States to the credit of the Shawnee Tribe or Nation that were appropriated by the Act of September 30, 1961 (75 Stat. 733), to pay a judgment that was obtained by the tribe or nation in the Indian Claims Commission for inadequate compensation for lands ceded to the United States under the treaty of May 10, 1854 (10 Stat. 1053), and the interest thereon, shall be divided on the basis of 514/1378ths to the Absentee Band of Shawnee Indians of Oklahoma; 747/1378ths to the Cherokee Band of Shawnee Indians of Oklahoma; and 117/1378ths to the Eastern Band of Shawnee Indians of Oklahoma, after payment of attorney fees and expenses of litigation. (Pub. L. 88-457, § 1, Aug. 20, 1964, 78 Stat. 555.) § 1032. Absentee and Eastern Bands; authorization for use of funds by tribal governing bodies; approval of Secretary of Interior. The funds placed to the credit of the Absentee and the Eastern Bands of Shawnee Indians in the United States Treasury, and the interest thereon may be advanced on expended for any purpose and in such manner as the respective tribal governing bodies authorize and the Secretary of the Interior approves. (Pub. L. 88-457, § 2, Aug. 20, 1964, 78 Stat. 555.) § 1033. Cherokee Band; preparation of roll; eligibility for enrollment; rules and regulations. For the purpose of determining individual interests in the funds placed to the credit of the Cherokee Band of Shawnee Indians pursuant to section 1031 of this title, the Secretary shall prepare a new roll based on the roll of Cherokee Shawnee prepared in accordance with the Act of March 2, 1889 (25 Stat. 994). Eligible for inclusion on this new payment roll shall be all persons living on August 20, 1964, (a) who are, themselves, listed on the 1889 roll and (b) who are direct lineal descendants of persons listed on the 1889 roll. The Secretary may promulgate such rules and regulations as he considers necessary to carry out the purposes of this section. (Pub. L. 88-457, § 3, Aug. 20, 1964, 78 Stat. 555.) § 1034. Cherokee Band; per capita distribution. When the roll prepared pursuant to section 1033 of this title has been completed and finally approved, the Secretary shall withdraw from the Treasury the funds placed to the credit of the Cherokee Band of Shawnee Indians in accordance with section 1031 of this title, together with the interest accumulated thereon, and shall distribute them in equal per capita shares to persons whose names appear on the roll: Provided, That no person who receives a per capita payment from funds credited to the Cherokee Band of Shanwee Indians shall be permitted to share in any per capita distribution of the funds credited to the Absentee and Eastern Bands of Shawnee Indians. (Pub. L. 88-457, § 4, Aug. 20, 1964, 78 Stat. 555.) § 1035. Manner of payment; living and deceased enrollees; minors and persons under legal disability. (a) Except as provided in subsection (b) of this section, the Secretary shall distribute a per capita share payable to a living enrollee directly to such enrollee, and the Secretary shall distribute a per capita share payable to a deceased enrollee directly to his next of kin or legatees upon proof of death and inheritance satisfactory to the Secretary, whose findings upon such proof shall be final and conclusive. (b) A share payable to a person under twenty-one years of age or to a person under legal disability shall be paid in accordance with such procedures as the Secretary determines will adequately protect the best interests of such persons. (Pub. L. 88-457, § 5, Aug. 20, 1964, 78 Stat. 555.) § 1036. Taxes. No part of any of the funds distributed in accordance with sections 1031-1038 of this title shall be subject to Federal or State income tax. (Pub. L. 88-457, § 6, Aug. 20, 1964, 78 Stat. 556.) § 1037. Costs. All costs incurred by the Secretary in the preparation of the roll and in the payment of the per capita shares in accordance with the provisions of sections 1031-1038 of this title shall be paid by withdrawals from the judgment fund of the appropriate band. (Pub. L. 88-457, § 7, Aug. 20, 1964, 78 Stat. 556.) § 1038. Rules and regulations. The Secretary of the Interior is authorized to prescribe rules and regulations to carry out the provisions of sections 1031-1038 of this title. (Pub. L. 88-457, § 8, Aug. 20, 1964, 78 Stat. 556.) TILLAMOOK AND NEHALEM BANDS OF THE TILLAMOOK INDIANS: DISTRIBUTION OF JUDGMENT FUND § 1051. Membership roll; preparation; eligibility for enrollment; filing of applications; finality of Secretary's decision. The Secretary of the Interior shall prepare a roll of all persons who meet both of the following requirements for eligibility: (1) They were born on or prior to and living on August 30, 1964; and (2) their name or the name of an ancestor through whom they claim eligibility appears either on the census roll of the Naalem (Nehalem) Band of Tillamook Indians dated January 28, 1898, or on the annuity payment roll of the Tillamook Band of Tillamook Indians prepared in 1914 under the provisions of the Act of August 24, 1912 (37 Stat. L., 519-535). plications for enrollment must be filed with the area director of the Bureau of Indian Affairs, Portland, Oregon, within six months after August 30, 1964, on forms prescribed for that purpose. The determination of the Secretary regarding the eligibility for enrollment of an applicant shall be final. (Pub. L. 88506, § 1, Aug. 30, 1964, 78 Stat. 639.) § 1052. Distribution of funds; pro rata basis. Ap The Secretary is authorized and directed to withdraw the funds on deposit in the Treasury of the United States to the credit of the Nehalem and Tillamook Bands of Indians that were appropriated by the Act of May 17, 1963 (77 Stat. 43), in satisfaction of a judgment obtained by the bands in the Indian Claims Commission against the United States in Docket Numbered 240 together with the interest accrued thereon and to pro rate such funds among those persons whose names appear on the roll prepared pursuant to section 1051 of this title. Secretary shall distribute shares payable to living persons enrolled pursuant to section 1051 of this title and shares payable to the heirs and legatees of deceased persons enrolled pursuant to section 1051 of this title according to such rules and regulations as he may prescribe. (Pub. L. 88-506, § 2, Aug. 30, 1964, 78 Stat. 639.) The § 1053. Taxes. The funds distributed in accordance with sections 1051-1055 of this title shall not be subject to the Federal or State income tax. (Pub. L. 88-506, § 3, Aug. 30, 1964, 78 Stat. 639.) § 1054. Costs. Any costs incurred by the Secretary in the preparation of the rolls and in the distribution of payment of pro rata shares in accordance with the provisions of sections 1051-1055 of this title shall be paid by appropriate withdrawals from the judgment fund. (Pub. L. 88-506, § 4, Aug. 30, 1964, 78 Stat. 639.) § 1055. Rules and regulations. The Secretary of the Interior is authorized to prescribe rules and regulations to carry out the provisions of sections 1051-1055 of this title. (Pub. L. 88-506, § 5, Aug. 30, 1964, 78 Stat. 639.) CONFEDERATED TRIBES OF THE COLVILLE RESERVATION: DISTRIBUTION OF JUDGMENT FUND § 1071. Per capita payments to enrolled tribal members; tax exemption. The funds on deposit in the Treasury of the United States to the credit of the Colville Tribe, San PoeilsNespelem Tribe, Okanogan Tribe, Methow Tribe, and Lake Tribe (certain constitutent groups of the Confederated Tribes of the Colville Reservation) that were appropriated to pay a judgment of the Indian Claims Commission dated March 1, 1960, in docket numbered 181, and the funds which may be deposited in the Treasury of the United States to the credit of the said constituent groups or any other constituent groups of the Confederated Tribes of the Colville Reservation to pay any judgments arising out of claims presently pending before the Indian Claims Commission and the interest on said judgments, after payment of attorney fees and expenses, shall be credited to the account of the Confederated Tribes of the Colville Reservation and the Secretary of the Interior is authorized and directed to make a per capita distribution from such funds of $350, to the extent that such funds are available, to each enrolled member of the Confederated Tribes of the Colville Reservation. Any part of such funds distributed per capita to the members of the tribes shall not be subject to Federal or State income tax. (Pub. L. 88-551, Aug. 31, 1964, 78 Stat. 755.) TITLE 26.-INTERNAL REVENUE CODE Act Aug. 16, 1954, ch. 736, 68A Stat. 3 An Act to revise the internal revenue laws of the United States. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) Citation. (1) The provisions of this Act set forth under the heading "Internal Revenue Title" may be cited as the "Internal Revenue Code of 1954". (2) The Internal Revenue Code enacted on February 10, 1939, as amended, may be cited as the "Internal Revenue Code of 1939". (b) Publication. This Act shall be published as volume 68A of the United States Statutes at Large, with a comprehensive table of contents and an appendix; but without an index or marginal references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a headnote. (c) Cross reference. For saving provisions, effective date provisions, and other related provisions, see chapter 80 (sec. 7801 and following) of the Internal Revenue Code of 1954. (d) Enactment of Internal Revenue Title into law. The Internal Revenue Title referred to in subsection (a) (1) is as follows: * (Aug. 16, 1954, ch. 736, 68A Stat. 3.) Sec. PART I-TAX ON INDIVIDUALS 1. Tax imposed. 2. Tax in case of joint return or return of surviving spouse. 3. Optional tax if adjusted gross income is less than $5,000. 4. Rules for optional tax. 5. Cross references relating to tax on individuals. §1. Tax imposed. (a) Rates of tax on individuals. (1) Taxable years beginning in 1964. In the case of a taxable year beginning on or after January 1, 1964, and before January 1, 1965, there is hereby imposed on the taxable income of every individual (other than a head of a household to whom subsection (b) applies) a tax determined in accordance with the following table: If the taxable income is: Not over $500‒‒‒‒‒‒ Over $500 but not over $1,000. Over $1,000 but not over $1,500. Over $1,500 but not over $2,000. Over $2,000 but not over $4,000. The tax is: 16% of the taxable income. $80, plus 16.5% of excess over $500. $162.50, plus 17.5% of excess over $1,000. $250, plus 18% of excess over $1,500. $340, plus 20% of excess over $2,000. Over $4,000 but not over $6,000. Over $6,000 but not over $1,210, plus 27% of excess $8,000. over $6,000. Over $8,000 but not over $1,750, plus 30.5% of ex$10,000. cess over $8,000. Over $10,000 but not $2,360, plus 34% of excess over $12,000. over $10,000. Over $12,000 but not $3,040, plus 37.5% of exover $14,000. cess over $12,000. Over $14,000 but not $3,790, plus 41% of excess over $16,000. over $14,000. Over $16,000 but not $4,610, plus 44.5% of exover $18,000. cess over $16,000. $740, plus 23.5% of excess over $4,000. Over $18,000 but not $5,500, plus 47.5% of exover $20,000. cess over $18,000. Over $20,000 but not $6,450, plus 50.5% of exover $22,000. cess over $20,000. Over $22,000 but not $7,460, plus 53.5% of exover $26,000. cess over $22,000. Over $26,000 but not $9,600, plus 56% of excess over $32,000. over $26,000. Over $32,000 but not $12,960, plus 58.5% of exover $38,000. cess over $32,000. Over $38,00 but not $16,470, plus 61% of excess over $44,000. over $38,000. Over $44,000 but not $20,130, plus 63.5% of exover $50,000. cess over $44,000. Over $50,000 but not $23,940, plus 66% of excess over $60,000. over $50,000. Over $60,000 but not $30,540, plus 68.5% of exover $70,000. cess over $60,000. Over $70,000 but not $37,390, plus 71% of exover $80,000. cess over $70,000. Over $80,000 but not $44,490, plus 73.5% of exover $90,000. cess over $80,000. Over $90,000 but not $51,840, plus 75% of exover $100,000. cess over $90,000. Over $100,000 but not $59,340, plus 76.5% of exover $200,000. Over $200,000__. cess over $100,000. $135,840, plus 77% of excess over $200,000. (2) Taxable years beginning after December 31, 1964. In the case of a taxable year beginning after December 31, 1964, there is hereby imposed on the taxable income of every individual (other than a head of a household to whom subsection (b) applies) a tax determined in accordance with the following table: Over $10,000 but not $2,190, plus 32% of access over $12,000. over $10,000. Over $12,000 but not $2,830, plus 36% of excess over $14,000. over $12,000. Over $14,000 but not $3,550, plus 39% of excess over $16,000. over $14,000. Over $16,000 but not $4,330, plus 42% of excess over $18,000. over $16,000. Over $18,000 but not $5,170, plus 45% of excess over $20,000. over $18,000. Over $20,000 but not $6,070, plus 48% of excess over $22,000. over $20,000. Over $22,000 but not $7,030, plus 50% of excess over $26,000. over $22,000. Over $26,000 but not $9,030, plus 53% of excess over $32,000. over $26,000. Over $32,000 but not $12,210, plus 55% of excess over $38,000. over $32,000. Over $38,000 but not $15,510, plus 58% of excess over $44,000. over $38,000. Over $44,000 but not $18,990, plus 60% of excess over $50,000. over $44,000. Over $50,000 but not $22,590, plus 62% of excess over $60,000. over $50,000. Over $60,000 but not $28,790, plus 64% of excess over $70,000. over $60,000. Over $70,000 but not $35,190, plus 66% of excess over $80,000. over $70,000. Over $80,000 but not $41,790, plus 68% of excess over $90,000. over $80,000. Over $90,000 but not $48,590, plus 69% of excess over $100,000. Over $100,000‒‒‒‒ over $90,000. $55,490, plus 70% of excess over $100,000. (b) Rates of tax on heads of households. (1) Rates of tax. (A) Taxable years beginning in 1964. In the case of a taxable year beginning on or after January 1, 1964, and before January 1, 1965, there is hereby imposed on the taxable income of every individual who is the head of a household a tax determined in accordance with the following table: If the taxable income is: Over $1,000 but not over $2,000. Over $2,000 but not over $4,000. Over $4,000 but not over $6,000. Over $6,000 but not over $8,000. Over $8,000 but not over $10,000. The tax is: 16% of the taxable income. $335, plus 19% of excess $1,615, plus 27% of excess Over $10,000 but not $2,155, plus 29% of excess over $12,000. over $10,000. Over $12,000 but not $2,735, plus 32% of excess over $12,000. over $14,000. If the taxable income is: 18,000 but not Over over $20,000. The tax is: $4,805, plus 39% of excess over $18,000. Over $20,000 but not $5,585, plus 42.5% of excess over $22,000. over $20,000. Over $22,000 but not $6,435, plus 43.5% of excess over $24,000. over $22,000. Over $24,000 but not $7,305, plus 45.5% of excess over $26,000. over $24,000. Over $26,000 but not $8,215, plus 47% of excess over $28,000. over $26,000. Over $28,000 but not $9,155, plus 48.5% of excess over $32,000. over $28,000. Over $32,000 but not $11,095, plus 51.5% of exover $36,000. cess over $32,000. Over $36,000 but not $13,155, plus 53% of excess over $38,000. over $36,000. Over $38,000 but not $14,215, plus 54% of excess over $40,000. Over $40,000 but not over $44,000. Over $44,000 but not $17,535, plus 58.5% of exover $50,000. cess over $44,000. over $38,000. $15,295, plus 56% of excess over $40,000. Over $50,000 but not $21,045, plus 59.5% of exover $52,000. cess over $50,000. Over $52,00 but not $22,235, plus 61% of excess over $60,000. over $52,000. Over $60,000 but not $27,115, plus 62% of excess over $64,000. over $60,000. Over $64,000 but not $29,595, plus 63.5% of exover $70,000. cess over $64,000. Over $70,000 but not $33,405, plus 65% of exover $76,000. cess over $70,000. Over $76,000 but not $37,305, plus 66% of exover $80,000. cess over $76,000. Over $80,000 but not $39,945, plus 67% of exover $88,000. cess over $80,000. Over $88,000 but not $45,305, plus 69% of exover $90,000. cess over $88,000. Ovxer $90,000 but not $46,685, plus 69.5% of exover $100,000. cess over $90,000. Over $100,000 but not $53,635, plus 71% of exover $120,000. cess over $100,000. Over $120,000 but not $67,835, plus 72.5% of exover $140,000. cess over $120,000. Over $140,000 but not $82,335, plus 74% of exover $160,000. cess over $140,000. Over $160,000 but not $97,135, plus 75% of exover $180,000. cess over $160,000. Over $180,000 but not $112,135, plus 75.5% of ex Over $20,000 but not over $22,000. $5,220, plus 40% of excess over $20,000. Over $22,000 but not $6,020, plus 41% of excess over $24,000. over $22,000. Over $24,000 but not $6,840, plus 43% of excess over 26,000. over $24,000. Over $26,000 but not $7,700, plus 45% of excess over $28,000. over $26,000. Over $28,000 but not $8,600, plus 46% of excess over $32,000. Over $32,000 but not over $36,000. over $28,000. $10,440, plus 48% of excess over $32,000. Over $36,000 but not $12,360, plus 50% of excess over $38,000. Over $38,000 but not over $40,000. Over $40,000 but not $14,400, plus 53% of excess over $44,000. over $40,000. over $36,000. $13,360, plus 52% of excess over $38,000. Over $44,000 but not $16,520, plus 55% of excess over $50,000. over $44,000. Over $50,000 but not $19,820, plus 56% of excess over $52,000. Over $52,000 but not over $64,000. over $50,000. $20,940, plus 58% of excess over $52,000. Over $64,000 but not $27,900, plus 59% of excess over $70,000. Over $70,000 but not over $76,000. over $64,000. $31,440, plus 61% of excess over $70,000. Over $76,000 but not $35,100, plus 62% of excess over $80,000. Over $80,000 but not over $88,000. over $76,000. $37,580, plus 63% of excess over $80,000. Over $88,000 but not $42,620, plus 64% of excess Over $160,000 but not $90,500, plus 69% of excess over $160,000. $104,300, plus 70% of excess over $180,000. (2) Definition of head of household. For purposes of this subtitle, an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his |