| United States. Department of the Interior - Natural resources - 1975 - 874 pages
...or, in case of his decease, of his widow and heirs according to the laws of the State when> such land is located, and that at the expiration of said period...and free of all charge or incumbrance whatsoever. It is the further contention of the appellant that the tract in question is trust property by virtue... | |
| United States. Department of the Interior - Natural resources - 1973 - 936 pages
...the expiration of said period the United States will convey the same by patent to said Indian, or his heirs as aforesaid, in fee, discharged of said trust...and free of all charge or incumbrance whatsoever: * * * This Act was followed almost immediately by the Act of May 1, 1888 (25 Stat. 113), entitled "An... | |
| United States. Tax Court - Taxation - 1981 - 1236 pages
...discretion of the President). At the end of the trust period, the land was to be conveyed to the allottees, "in fee, discharged of said trust and free of all charge or incumbrance whatsoever." See also the Indian Reorganization Act of 1934, ch. 576, sec. 2, 48 Stat. 984, 25 USC sec. 462, which... | |
| United States. Tax Court - Taxation - 1956 - 1226 pages
...1887, provides that the United States at the end of the trust period will convey allotted lands uin fee, discharged of said trust and free of all charge or incumbrance whatsoever," the income in question is not subject to tax. In the Capoeman case the taxpayers, husband and wife,... | |
| United States. Tax Court - Taxation - 1969 - 1192 pages
...the expiration of said period the United States will convey the same by patent to said Indian, or his heirs as aforesaid, in fee, discharged of said trust and free of an charge or Inenmbrance whatsoever: Provided, That the President of the United State* may In any cue... | |
| United States. Tax Court - Government publications - 1984 - 1104 pages
...discretion of the President). At the end of the trust period, the land was to be conveyed to the allottee, "in fee, discharged of said trust and free of all charge or incumbrance whatsoever." See also the Indian Reorganization Act of 1934, ch. 576, sec. 2, 48 Stat. 984, 26 USC sec. 462, which... | |
| United States. Tax Court - Taxation - 1979 - 1248 pages
...discharged of the trust under which the United States had theretofore held them, and to in a patent "in fee, discharged of said trust and free of all charge or incumbrance whatsoever," gh the President might extend the period. The trust period has regularly been extended by :utive Order.... | |
| United States. Tax Court - Government publications - 1985 - 1036 pages
...The allotted parcels are held in trust until a time when the property is transferred to the allottee, "in fee, discharged of said trust and free of all charge or encumbrance whatsoever." General Allotment Act of 1887, 24 Stat. 388, 25 USC sec. 348 (1982). Thus,... | |
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