The IRS recently issued guidance in the form of Notice 2013-1, available here, that provides guidance on federal tax treatment of certain per capita payments made to members of Indian tribes. The background for the Notice is...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
On September 6, 2012, the Internal Revenue Service (IRS) issued Notice 2012-60, which addresses the federal income tax treatment of per capita payments made from the proceeds of settlements of certain Indian tribal trust...more
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