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ITG FAQ #2 Answer-Are there any exemptions for individual Indians from federal income taxation?
Yes. There are several:
- Income derived from a fishing rights-related activity under IRC section 7873. Please refer to the FAQs regarding IRC section 7873 for a detailed discussion.
- Income directly derived by an Indian allottee from restricted allotted land that is held in trust by the United States Government.
- Income from land claim settlements and judgments.
Page Last Reviewed or Updated: 17-Nov-2016