Found 97 Matching Items; Displaying 1 - 10.
Affordable Care Act (ACA) information for government entities
Find out how the Affordable Care Act affects government entities’ reporting responsibilities.
General Information
Governments
Revenue procedure for Indian Gaming Regulatory Act trust guidance
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.
General Information
Indian Tribal Governments
ITG FAQ #7 answer - What is the Indian Gaming Regulatory Act?
Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.
General Information
Indian Tribal Governments
FAQs for Indian tribal governments regarding Indian Gaming Regulatory Act (IGRA) trusts for minors
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.
General Information
Indian Tribal Governments
ITG FAQ #1 answer - When are casinos considered to be financial institutions subject to requirements of the Bank Secrecy Act (Title 31)?
Insights into when casinos are subject to Title 31, and the reporting and recordkeeping requirements for casinos.
General Information
Indian Tribal Governments
ITG FAQ #12 Answer - Is income from trust lands allotted under other allotment acts exempt from federal taxation?
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.
General Information
Indian Tribal Governments
ITG FAQ #6 answer - Are lands owned by a tribal government under the Alaska Native Claims Settlement Act part of Indian country?
Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.
General Information
Indian Tribal Governments
FAQs for Indian tribal governments regarding terminology
Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.
General Information
Indian Tribal Governments
ITG FAQ #9 Answer - What are mineral headrights?
Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.
General Information
Indian Tribal Governments
ITG FAQ #6 Answer - What is the General Welfare Doctrine?
Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.
General Information
Indian Tribal Governments