IRS Issues Notice on Per Capita Payments From Proceeds of Settlements of Indian Tribal Trust Cases
July 21, 2026
July 21, 2026
WASHINGTON, July 21 -- The Internal Revenue Service issued the following notice (No. 2026-21) on July 20, 2026, entitled "Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases".
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BACKGROUND
Notice 2013-1, 2013-3 IRB 281, provides guidance on the federal tax treatment of per capita payments that members of Indian tribes receive from proceeds of certain settlements of tribal trust cases between the United States and thos . . .
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BACKGROUND
Notice 2013-1, 2013-3 IRB 281, provides guidance on the federal tax treatment of per capita payments that members of Indian tribes receive from proceeds of certain settlements of tribal trust cases between the United States and thos . . .