Technical Advice Memorandum - IRC Section 3402 Issue TAM Number Whether Beneficiaries should recognize gross income under Section 61 upon the funding of the trust or the actual distribution. Whether withholding provisions of Sect. 3402 apply to per capita distributions to a trust or upon actual distribution. TAM-200222003PDF 5/31/2002 Whether benefits provided to tribal members through tribal education departments are taxable and subject to income tax withholding. TAM- 200035007PDF 5/23/2000
