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 2011-56PDF are met, the beneficiaries of an IGRA trust will not be required to include per capita payments received by the trust and any earnings on the per capita payments in gross income until the taxable year that the beneficiaries actually or constructively receive those amounts.

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