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IRC Section 7873 - TAM

Technical Advice Memorandum - IRC Section 7873

Issue TAM Number
Whether "income derived from a fishing rights-related activity", as used in section 7873, includes per capita payments to Taxpayers (tribal members) from the tribe's settlement of its action for a declaratory judgment prohibiting state regulation of fishing on treaty waters.

TAM-9747004  

7/25/1997

Page Last Reviewed or Updated: 06-Mar-2014