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Insights into withholding requirements on per capita distributions from gaming proceeds to non-US citizens; and the tax implications for when per capita distributions are made to a minor or placed in trust.

Insights into types of nontaxable and treaty-sourced income distributions; the treatment of income derived from allotted land; and the tax implications of income derived from land that has been removed from trust.

Insights into individual tribal members and per capita distributions.

Insights into allotments and the General Allotment Act, and land held in trust.

The IRS announces the publication of Indian Gaming Regulatory Act (IGRA) trust guidance. Revenue Procedure 2011-56 clarifies, modifies and supersedes Revenue Procedure 2003-14.

The Department of the Treasury and IRS issued final guidance regarding per capita distributions made to members of Indian tribes from funds held in trust by the Secretary of the Interior.

Insights into individual tribal members and collection issues.

Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.

Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.

Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.