ITG FAQ #12 Answer - Is income from trust lands allotted under other allotment acts exempt from federal taxation?

 

Income from trust lands allotted under other allotment acts is exempt from federal taxation even though those acts do not contain the same protective language as the General Allotment Act. When allotted land is removed from trust and a fee patent is issued to the allottee, income from the land, like the land itself, becomes fully taxable.

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