ITG FAQ #5 Answer - ob体育 are per capita distributions handled when the recipient is a minor?

Insights into individual tribal members and per capita distributions.
General Information
Indian Tribal Governments

ITG FAQ #9 Answer - What are the employment requirements of Section 7871(c)(3)(D) applicable to qualified manufacturing facilities?

Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.
General Information
Indian Tribal Governments

ITG FAQ #5 Answer - What is an "essential governmental function" in this context?

Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.
General Information
Indian Tribal Governments

ITG FAQ #4 Answer - When gaming distributions are deferred through use of a trust, how are the eventual distributions from the trust reported?

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.
General Information
Indian Tribal Governments

ITG FAQ #5 Answer - What is the economic benefit doctrine?

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 #3 Answer - For what purposes can Indian tribal governments issue tax-exempt bonds?

Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.
General Information
Indian Tribal Governments

ITG FAQ #4 Answer - Can I request federal income tax withholding on non-gaming per capita distributions?

Insights into individual tribal members and per capita distributions.
General Information
Indian Tribal Governments

ITG FAQ #1 Answer - Are per capita distributions subject to federal income taxation?

Insights into individual tribal members and per capita distributions.
General Information
Indian Tribal Governments

ITG FAQ #7 Answer - Can Indian tribal governments issue tax-exempt private activity bonds?

Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.
General Information
Indian Tribal Governments

ITG FAQ #4 Answer - What does a political subdivision of an Indian tribal government mean as defined in this context?

Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.
General Information
Indian Tribal Governments