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Amendments to the Treasury Regulations clarify that Indian tribal members who earn compensation for services performed in a fishing rights-related activity can contribute those amounts to a qualified retirement plan.

September 28, 2022 — Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to and refund offset transactions for certain state and local government filers claiming refundable credits under section 6431 of the Internal Revenue Code applicable to certain qualified bonds are subject to sequestration.

Sept. 25, 2023 — Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to, and refund offset transactions for certain state and local government filers claiming refundable credits under section 6431 of the Internal Revenue Code (IRC) applicable to certain qualified bonds are subject to sequestration.

Review U.S. Department of the Treasury recent and proposed regulations on tax-exempt bonds.

Does the excise tax on fuel used on inland waterways apply to Indian tribal governments?

Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.

Form 8703 - Annual Certification of a Residential Rental Project FAQs

Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.

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

Information regarding tribal governments federal tax obligations and responsibilities regarding income from natural resources, IRC Section 7873, etc.