IRC Section 7873 - TAM |
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Technical Advice Memorandum - IRC Section 7873
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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
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Page Last Reviewed or Updated: April 08, 2011
