IRS Logo
Print - Click this link to Print this page

ITG FAQ #4 Answer-Must IGRA trust beneficiaries include in gross income amounts transferred to, or earned by, an IGRA trust?

For any period in which all the requirements of Revenue Procedure 2003-14 are met, the beneficiaries of an IGRA trust will not be required to include per capita payments transferred to, or earned by, the IGRA trust in gross income until the beneficiaries actually or constructively receive those amounts.

Return to List of FAQs

Page Last Reviewed or Updated: 17-Nov-2016