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Insights into the various exceptions and exemptions that may apply to tribal governments as well as their members.

Insights into individual tribal members' filing requirements.

Tax Exempt Bonds provides some basic information to assist issuers of tax-advantaged bonds in understanding their post-issuance compliance requirements.

Find information on the Treasury Offset Program (TOPS) regarding the subsidy payments made to issuers of direct pay bonds.

IRM 4.86.1.2 provides the steps to be considered when scheduling a visit to a tribal entity.

Consent requirements must be met prior to furnishing statements.

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 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 rules and procedures that we follow in examinations and how to correct certain compliance problems

Insights into the definitions of competent and non-competent Indians and how these definitions affect the taxation of certain types of income.