U.S. Code > Title 25 Indians > CHAPTER 19—INDIAN LAND CLAIMS SETTLEMENTS (§§ 1701—1780p) > SUBCHAPTER I—RHODE ISLAND INDIAN CLAIMS SETTLEMENT (§§ 1701—1716) > Part B—Tax Treatment (§§ 1715—1716) > § 1716. Deferral of capital gains

§ 1716. Deferral of capital gains

For purposes of title 26, any sale or disposition of private settlement lands pursuant to the terms and conditions of the settlement agreement shall be treated as an involuntary conversion within the meaning of section 1033 of title 26.