IRC Section 7873 - TAM
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Technical Advice Memorandum - IRC Section 7873 |
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| 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. |
7/25/1997 |
Page Last Reviewed or Updated: 26-Mar-2013
