One of these is income from individually allotted land that remains in trust. The General Allotment Act of 1887 provided for tribal lands to be allotted to individual Indians in trust for a period of years, after which the lands were to be conveyed to the allottees in fee " free of all charge or encumbrance whatsoever." (25 U.S.C.A. Par 348) This provision has been interpreted to prevent taxation of income or capital gains "derived directly" from allotted land while it remains in trust. (Squire v. Capoeman, 351 U.S. 1 (1956)) This exemption applies to rents and royalties as well as income from sale of crops or minerals from the land (Rev. Rul. 56-342, 1956-2 C. B. 20 (PDF)).Gain from the sale of livestock raised and grazed on allotted trust land has also been ruled exempt (Rev. Rul. 62-16, 1962-1 C. B. 7 (PDF)). Other exceptions include: treaty fishing rights-related income, payments made under certain tribal government general welfare programs and certain payments made under the Per Capita Act.