SUBCHAPTER LXI—CONFEDERATED (§§ 1191—1195)
- § 1191. Per capita distribution; trusts for minors and incompetents; payments to heirs or legatees
- § 1192. Eligibility for per capita payments
- § 1193. Status of funds pending distribution
- § 1194. Per capita distributions as exempt from taxation
- § 1195. Disposition of funds withheld from per capita distribution