While geographic boundaries may be one element to consider in determining the characterization of an item of income, there are many other factors that must be considered. Indians are not exempt from federal income tax by reason of being Indian or because their income is earned in Indian country. (Superintendent of Five Civilized Tribes v. Commissioner, 295 U.S. 418 (1935))
현재 선택하신 언어로는 번역이 제공되지 않음으로 이 페이지는 한국어로 번역되어 있지 않습니다. 귀하의 언어로 도움을 받으십시오.