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ITG FAQ #2 Answer-Are Federal tax laws administered geographically in Indian Country?

While geographic boundaries may be one element to consider in determining the characterization of an item of income, there are many other factors that must be considered. Indians are not exempt from federal income tax by reason of being Indian or because their income is earned in Indian country. (Superintendent of Five Civilized Tribes v. Commissioner, 295 U.S. 418 (1935))

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Page Last Reviewed or Updated: 17-Nov-2016