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Notice 2014-17 Is a Positive Development Because It Should Ultimately Result in Consistent IRS Treatment of Tribal Trust Resources, But Several Issues Remain Unresolved.
The Notice provides that the IRS and Treasury...more
Devoted to exploring the progress of the modernization of the insurance industry, FIO Focus provides information and insights about the organizations and issues that are driving change and influencing the future of the...more
In 2013, courts were active in issues relating to Indian tribes, including ruling on state tax matters and the federal income tax aspects of Section 17 corporations.
The top 10 Indian tribal tax developments from 2013...more
On November 15, 2013, the Internal Revenue Service published a notice of proposed rule making (NPRM) along with proposed regulations regarding the treatment of certain income derived from Indian fishing rights-related...more
Recent legislative discussions concerning tax reform have included the potential elimination of several federal provisions long considered sacred to state and local governments and untouchable by federal policymakers. Those...more
In This Issue:
- Fiscal Cliff Concerns: Impact of Expiring Tax Provisions and Rising Tax Rates
- General Welfare Tax Planning in the Wake of IRS Guidance Offering Safe Harbors
- New Developments in Income from...more
Executive Summary: In addition to the other various employee benefit plan relief provided as a result of Hurricane Sandy, on November 16 the Internal Revenue Service announced, in Announcement 2012-44, that certain...more
In This Issue:
- TRIBAL CASINO BANKRUPTCIES – THE TRAIN IS LEAVING THE STATION by Dennis J. Whittlesey:
There long has been a legal debate as to whether businesses owned and operated by Indian tribes could either...more
On July 16, 2012, the IRS released Notice 2012-48, which solicits applications for the allocation of available amounts of national bond issuance authority limitation (volume cap) for Tribal Economic Development Bonds (TEDBs)...more
In this issue: Interview with Nonie Manion; Tribunal Upholds Forced Combination of Bank’s Investment Subsidiary; Update: Cigarette Sales on Reservations; ALJ Accepts Vendor’s Proof of Resales; Telecom Equipment “Shelters”...more
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