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Revenue Rulings

 

Revenue Rulings

Item Subject
Revenue Ruling 2006-20 Whether taxpayers may avoid their federal income tax liability by claiming tax exempt status based on an unspecified "Native American Treaty".

Revenue Ruling 2004-50

Revenue Ruling 2004-50 provides information that a federally recognized Indian Tribal government is not an eligible S corporation shareholder for purposes of the Internal Revenue Code.
Revenue Ruling 94-81 Revenue Ruling 94-81 discusses the extent to which various federal excise taxes apply to Indian tribal governments.
Revenue Ruling 94-65

A tribal corporation organized under section 3 of the Oklahoma Welfare Act is not subject to federal income tax....

Revenue Ruling 94-16

An unincorporated Indian tribe... organized under section 17 of the Indian Reorganization Act is not subject to federal income tax....

Revenue Ruling
86-44

Indian tribal governments treated as states for certain purposes.

Revenue Ruling 81-295

A federally chartered Indian tribal corporation has the same tax status as the Indian tribe.

Revenue Ruling 77-77 Nonreimbursable grants made under Indian Financing Act of 1974 to Indians to expand profit-making Indian-owned enterprises on or near reservations are excludable from gross income.

Revenue Ruling 74-205

Replacement housing payments received by individuals... are not includible in gross income.

Revenue Ruling 74-13

IRS to follow the decision rendered in 'Stevens v. Commissioner' with regards to definition of gross income.

Revenue Ruling 70-116 Whether Osage headright income derived from tribal mineral interest...is includible in the gross income of a noncompetent Osage Indian beneficiary.
Revenue Ruling 69-289 Whether payments made under certain programs of the Department of Agriculture are excludible from gross income.
Revenue Ruling 68-172 A claim for refund was filed after statutory period of limitations had expired.

Revenue Ruling 68-38

Payments made from funds... to unemployed and underemployed residents of an Indian reservation... are not wages.

Revenue Ruling 67-284

Principles applicable to the Federal income tax treatment of income paid to or on behalf of enrolled members of Indian tribes.

Revenue Ruling 63-244 Income directly derived from the land held in trust for the Sac and Fox Tribe of Oklahoma may be excludable from gross income.

Revenue Ruling
63-136

Benefit payments made to individuals undergoing training... are not includible in the gross income of the recipients.

Revenue Ruling 62-48 Revenue Ruling 62-48 discusses the basis, for determining gain for Federal income tax purposes, of an Indian allottee's fee simple allotment where the land had previously been held in trust.
Revenue Ruling 62-16

The proceeds from the sale or exchange of cattle and other livestock raised by an Indian on his allotted and restricted lands while held in trust, in accordance with section 5 of the General Allotment Act of 1887, are exempt from income tax, with a specified exception.

Revenue Ruling 60-96 Income directly derived from a homestead allotted to a member of the Cherokee Indian tribe under... is exempt from tax during the time such homestead is held by the original allottee, provided that such income is received by him or for his account.

 

Revenue Ruling 59-354

Amounts paid to members of Indian tribal councils for services performed by them as council members do not constitute wages.

Revenue Ruling 59-349 Income directly derived from lands held in trust is exempt from federal income tax.
Revenue Ruling 58-341 Revenue Ruling 58-341 discusses the basis for determining an original Indian allottee's gain from the sale or exchange of his fee simple allotment...
Revenue Ruling 58-320 Revenue Ruling 58-320 discusses the taxability of income directly derived from unallotted Indian tribal lands.
Revenue Ruling 57-523 Revenue Ruling 57-523 discusses whether certain income derived from lands owned and rented by an Indian of mixed blood is includible in gross income for Federal income tax purposes.
Revenue Ruling 57-407 Held, the income derived by the Indian from the sale of such land is not subject to Federal income tax.
Revenue Ruling 56-342

Income held in trust... which is derived from... restricted Indian lands... is exempt from Federal income tax.

A searchable database of revenue rulings can also be found at TaxLinks.com.

Page Last Reviewed or Updated: 18-Apr-2014