Updated Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases (Notice 2013-1)

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Here: 2012-26751-1 An excerpt: Notice 2012-60, 2012-41 I.R.B. 455, provides guidance on federal tax treatment of certain per capita payments made to members of Indian tribes. Since publication of Notice 2012-60, six additional tribes – Qawalangin Tribe of Unalaska, Tlingit … Continue reading →

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