The Resource Income taxation of American Indians (including Alaska Natives), Bruce N. Edwards, Esq., Sorensen & Edwards, P.S., Seattle, Washington, [www.sorensenandedwards.com]

Income taxation of American Indians (including Alaska Natives), Bruce N. Edwards, Esq., Sorensen & Edwards, P.S., Seattle, Washington, [www.sorensenandedwards.com]

Label
Income taxation of American Indians (including Alaska Natives)
Title
Income taxation of American Indians (including Alaska Natives)
Statement of responsibility
Bruce N. Edwards, Esq., Sorensen & Edwards, P.S., Seattle, Washington, [www.sorensenandedwards.com]
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"Tax Management Portfolio, Income Taxation of American Indians (Including Alaska Natives), No. 615, analyzes the income tax treatment of American Indians (including Alaska Natives). It is a popular misunderstanding that all American Indians and all American Indian entities are not subject to federal income taxation. While American Indian tribes (including Alaska Native tribal entities) themselves are not subject to federal income taxation because they are essentially analogous to state and local governments, individual American Indians (including Alaska Natives) are subject to such taxation unless there is an express federal statute or treaty provision providing an exemption. The Native Corporations and Settlement Trusts created pursuant to the Alaska Native Claims Settlement Act (ANCSA) are also subject to the federal income tax, although various statutory provisions modify the manner in which the federal income tax applies to these entities."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Edwards, Bruce N
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 615
Nature of contents
dictionaries
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
portfolio 615
http://library.link/vocab/subjectName
  • Indians of North America
  • Federally recognized Indian tribes
  • Alaska Natives
  • Taxation
Label
Income taxation of American Indians (including Alaska Natives), Bruce N. Edwards, Esq., Sorensen & Edwards, P.S., Seattle, Washington, [www.sorensenandedwards.com]
Instantiates
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Settlement Trusts
  • V.
  • Taxation of American Indians (Including Alaska Natives) on Non-ANCSA Income
  • VI.
  • Taxation of Individual Alaska Native Receiving ANCSA Income
  • VII.
  • Tax Incentives for Those Hiring American Indians (Including Alaska Natives) or Conducting a Trade or Business on American Indian Property
  • VIII.
  • Miscellaneous
  • Working Papers
  • Detailed Analysis
  • I.
  • Overview
  • II.
  • Federal Income Taxation of Tribes and Tribal Governments
  • III.
  • Taxation of Native Corporations
  • IV.
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)1110706368
Label
Income taxation of American Indians (including Alaska Natives), Bruce N. Edwards, Esq., Sorensen & Edwards, P.S., Seattle, Washington, [www.sorensenandedwards.com]
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Settlement Trusts
  • V.
  • Taxation of American Indians (Including Alaska Natives) on Non-ANCSA Income
  • VI.
  • Taxation of Individual Alaska Native Receiving ANCSA Income
  • VII.
  • Tax Incentives for Those Hiring American Indians (Including Alaska Natives) or Conducting a Trade or Business on American Indian Property
  • VIII.
  • Miscellaneous
  • Working Papers
  • Detailed Analysis
  • I.
  • Overview
  • II.
  • Federal Income Taxation of Tribes and Tribal Governments
  • III.
  • Taxation of Native Corporations
  • IV.
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)1110706368

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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