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IRC Section 3402 - TAM

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.



Whether benefits provided to tribal members through tribal education departments are taxable and subject to income tax withholding.

TAM- 200035007


Page Last Reviewed or Updated: 03-Mar-2016