TG FAQ #1 Answer-Are individual Indians subject to federal income taxation? Generally, as American citizens, individual American Indians and their businesses are subject to federal income taxation, unless exempted by treaty, statute, or Act of Congress. Tribal membership does not exempt an Indian from federal taxation. ITG FAQ #2 Answer-Are there any exemptions for individual Indians from federal income taxation? Yes. There are several: Income derived from a fishing rights-related activity under IRC section 7873. Please refer to theFAQs regarding IRC section 7873 for a detailed discussion. Income directly derived by an Indian allottee from restricted allotted land that is held in trust by the United States Government. Income from land claim settlements and judgments. ITG FAQ #3 Answer-Are some types of distributions nontaxable? Yes. There are certain kinds of income (distributions) received by Indians that Congress has elected not to tax. One of the most important is income from individually allotted land that remains held in trust by the Federal government. This income applies to rents and royalties, as well as income from sale of crops or minerals from the land. (see Revenue Ruling 56-342, 1956-2 C.B.20) Gain from the sale of livestock raised on allotted trust land has also been ruled exempt. (seeRevenue Ruling 62-16, 1962-1 C.B. 7) ITG FAQ #5 Answer-What are the requirements for income to be exempt by an Indian allottee from restricted allotted land held in trust? Income will be recognized as exempt where each of the following tests is met: The land in question is held in trust by the U.S. Government. Such land is restricted and allotted and held for an individual non-competent Indian, and not for a tribe. The income is derived directly from the land. The statute, treaty, or other authority involved shows congressional intent that the allotment be used as a means of protecting the Indian until such time as he becomes competent, and The authority in question contains language showing congressional intent that the land, until conveyed in fee simple to the allottee, is not subject to taxation. ITG FAQ #6 Answer-What happens when an Indian receives fee title to the land? “The Indians trust the U.S. to fulfill the promises which were given in exchange for land. The federal government’s obligation to honor this trust responsibility and to fulfill its treaty commitments is known as its trust responsibility. Once an Indian receives a fee title to the land, the exempt status of income derived directly from that land ends, and is subject to federal income taxation. ( THIS BECOME NULL AND VITO ) AMERICA IS NOW BANKRUPT.AS OF It is an established fact that the United States Federal Government has been dissolved by the Emergency Banking Act, March 9, 1933, 48 Stat. 1, Public Law 89-719; declared by President Roosevelt, being bankrupt and insolvent. H.J.R. 192, 73rd Congress m session June 5, 1933 -Is a General Welfare payment subject to federal income taxation? Under the general welfare doctrine of tax law, these payments are not taxable. What are the requirements for income to be exempt by an Indian allottee from restricted allotted land held in trust? Income will be recognized as exempt where each of the following tests is met: The land in question is held in trust by the U.S. Government. Such land is restricted and allotted and held for an individual non-competent Indian, and not for a tribe. The income is derived directly from the land. The statute, treaty, or other authority involved shows congressional intent that the allotment be used as a means of protecting the Indian until such time as he becomes competent, The authority in question contains language showing congressional intent that the land, until conveyed in fee simple to the allottee, is not subject to taxation. “The Indians trust the U.S. to fulfill the promises which were given in exchange for land. The federal government’s obligation to honor this trust responsibility and to fulfill its treaty commitments is known as its trust responsibility. ( Show to us the Allodial title to the land sign by GOD given to the Pine Ridge Indian Reservation Tribal Council or the DE FACTO UNITED STATES BANKRUPT LYING GOVERNMENT. )
Posted on: Sat, 13 Dec 2014 18:37:29 +0000
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