FAQs regarding Tribal Issues vs. Tribal Member Issues Insights into tribal government's federal tax obligations and responsibilities regarding income, employment taxes and information returns. Conversely, the individual tribal member's obligations and responsibilities regarding income derived from land, general welfare payments, and per capita distributions. IRC Section 7873 PDF Income derived by Indians from exercise of fishing rights. IRM Exhibit 4.88.1-4 Tax audit guidelines re: Indian fishing rights, IRC Section 7873. Indian fishing rights-related activities income eligible for qualified retirement plan contributions Amendments to the Treasury Regulations clarify that Indian tribal members who earn compensation for services performed in a fishing rights-related activity can contribute those amounts to a qualified retirement plan. For Revenue Rulings related to Natural Resources, visit our Revenue Rulings page. Other Related Natural Resources FAQs FAQs regarding Distributions Insights into what are distributions; the different types and their tax implications; definitions of Indian Country and reservations; what is meant by competent and non-competent; and requirements to withhold on per capita distributions from gaming proceeds, as well as, withholding of gambling winnings to non-resident aliens. FAQs regarding Miscellaneous Issues Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.