IRS Logo
Print - Click this link to Print this page

ITG FAQ #1 Answer-What are different types of distributions?

A distribution might take the form of realty, personal property, services, or money. Distributions may be per capita or based on a different formula. Sources of distributions may be from:

  • gaming proceeds under the Indian Gaming Regulatory Act (IGRA);
  • distributions of allotted tribal lands;
  • distributions from rents or royalties;
  • sale of timber;
  • originate from other sources.

Return to List of FAQs

Page Last Reviewed or Updated: 06-Dec-2016