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. What is meant by the term "non-competent" Indian? What is meant by the term "competent" Indian? What is meant by the term "directly derived from the land"? What is a Per Capita Distribution? What is a General Welfare Program?