These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. Is income from the operation of a business located on allotted land subject to Federal income tax? If an individual Indian reinvests income from allotted trust lands, are those earnings subject to federal income tax? What are treaty-sourced income distributions? How is income from former trust lands characterized? How might distributions to an individual tribal member be characterized for federal income tax purposes?