Income Directly Derived From Land

ID:
UILC:
CCA_2017013014491696
61.32-01
Number: 201710026
Release Date: 3/10/2017
From:
Sent: Monday, January 30, 2017 2:49:16 PM
To:
Cc:
Bcc:
Subject: Tribal Settlement Distributions / 1099 Issuance issue
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You asked whether certain payments to tribal members, made out of a settlement of litigation between the government and certain tribes related to a contract dispute, are taxable. Based on the information provided and a review of the applicable law, we do not believe there is any legal basis to exclude the payments from the tribal members’ income. We will follow up this email with a memorandum with a fuller discussion of the relevant law and analysis.
Let me know if you have any additional questions.
Thanks,
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