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Indian Tribal Taxation
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Author :United States. Congress. Senate. Select Committee on Indian Affairs Publisher : ISBN 13 : Total Pages :280 pages Book Rating :4.0/5 (18 download)
Book Synopsis Indian Tribal Taxation by : United States. Congress. Senate. Select Committee on Indian Affairs
Download or read book Indian Tribal Taxation written by United States. Congress. Senate. Select Committee on Indian Affairs and published by . This book was released on 1988 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Piecing Together the State-tribal Tax Puzzle by : Judy A. Zelio
Download or read book Piecing Together the State-tribal Tax Puzzle written by Judy A. Zelio and published by National Conference of State Legislatures. This book was released on 2005 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Indian Affairs (1993- ) Publisher : ISBN 13 : Total Pages :44 pages Book Rating :4.3/5 (91 download)
Book Synopsis Examining the Federal Tax Treatment of Health Care Benefits Provided by Tribal Governments to Their Citizens by : United States. Congress. Senate. Committee on Indian Affairs (1993- )
Download or read book Examining the Federal Tax Treatment of Health Care Benefits Provided by Tribal Governments to Their Citizens written by United States. Congress. Senate. Committee on Indian Affairs (1993- ) and published by . This book was released on 2010 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation of American Indians in Michigan by :
Download or read book Taxation of American Indians in Michigan written by and published by . This book was released on 1997 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Indian Taxation, Tribal Sovereignty and Economic Development by : Daniel H. Israel
Download or read book Indian Taxation, Tribal Sovereignty and Economic Development written by Daniel H. Israel and published by . This book was released on 1972 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tribal Business Structure Handbook by : Karen J. Atkinson
Download or read book Tribal Business Structure Handbook written by Karen J. Atkinson and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive resource on the formation of tribal business entities. Hailed in Indian Country Today as offering "one-stop knowledge on business structuring," the Handbook reviews each type of tribal business entity from the perspective of sovereign immunity and legal liability, corporate formation and governance, federal tax consequences and eligibility for special financing. Covers governmental entities and common forms of business structures.
Book Synopsis The Unending Onslaught on Tribal Sovereignty by : Scott A. Taylor
Download or read book The Unending Onslaught on Tribal Sovereignty written by Scott A. Taylor and published by . This book was released on 2009 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: State income taxation of non-member Indians is a legal issue that the United States Supreme Court is likely to address within the next five to ten years. This article provides a framework for resolution of this issue by carefully considering the history of taxation in Indian country and the cases that the United States Supreme Court has already decided. When it finally addresses the issue, the Court will be able to consider the usefulness of my framework.In this article, I conclude that states do not have the power tax the incomes of non-member Indians who live and work on the reservations of other tribes. Because of inter-marriage and the availability of jobs with other tribes, the presence of non-member Native Americans is common on many reservations. Arizona, New Mexico, and Wisconsin currently assert that they have the power to tax non-member Indians precisely because they are non-members of the tribe where they live and work.The courts of these states acknowledge that they cannot legally impose their income taxes on tribal members who live and work on their own reservations. But in the case of non-member Indians, these states assert and their courts agree that non-member Indians should be subject to the state income taxation precisely because they cannot vote in the tribal elections where they live. The state courts come to this conclusion by misinterpreting and erroneously applying United States Supreme Court cases. State courts have a long historical bias against Native Americans and against federally recognized Indian tribes. Therefore, it is not surprising that states have been quick to tax even when they lack the power, and their courts have been just as willing to validate the existence of an absent power.
Book Synopsis Federal Indian Tax Rules by : United States. Internal Revenue Service
Download or read book Federal Indian Tax Rules written by United States. Internal Revenue Service and published by . This book was released on 1989 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Federal Income Taxation of Indian Tribes and Members by :
Download or read book Federal Income Taxation of Indian Tribes and Members written by and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: General Tax Status of Indian Tribes and Other Tribal Entities The income of an Indian tribe is generally exempt from federal taxation, regardless of the location where the income was earned.1 The Internal Revenue Service (IRS) appears to base this conclusion on the theory that Congress did not designate Indian tribes as taxable entities within Section 11 of the Internal Revenue Code (IRC).2 This e [...] This conclusion is based on the expansive breadth of the language imposing the federal income tax on individuals.9 Furthermore, the reach of the federal income tax extends over all income from whatever source it may be derived, unless specifically exempted by law.10 An individual's status as an Indian or his status as a tribal member alone has no bearing on whether the individual's income is subje [...] In doing so, the Court noted that the legislation of the allotment era evinced the intent of Congress to gradually impose both the privileges and responsibilities of property ownership to Indians, with one such responsibility being the duty to pay taxes.). [...] The leading case on this issue is Squire v. Capoeman, which held that the General Allotment of Act of 1887 contained language evincing a congressional intent to grant such an exemption.15 The General Allotment Act of 1887, also commonly called the Dawes Act, authorized the President to allot portions of reservation lands to individual Indians.16 Title to the allotted lands was to be held in trust [...] Currently, land acquired for or by an Indian may be placed in trust25 and the trust period for allotments has been extended indefinitely.26 In Capoeman, the issue was whether proceeds from the sale of timber grown on lands allotted pursuant to the General Allotment Act were subject to the federal tax on capital gains.27 The Indians who held the allotment were deemed noncompetent.
Book Synopsis Taxing Those They Found Here by : Jay Vincent White
Download or read book Taxing Those They Found Here written by Jay Vincent White and published by . This book was released on 1972 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1971, the Institute for the Development of American Indian Law was organized to develop a program which would begin to sort out the inconsistencies and contradictory doctrines blocking any final settlement of the rights of American Indians. The field of taxation is one in which conflicts have continually arisen. This text is intended to give tribal councils, individuals, tribal lawyers, and administrators working with Indian people a source document to aid them in understanding the complexity of the subject matter. The subject of Indian taxation involves tribal self-government, treaty rights, Congressional powers over individual Indians and tribes, and the relationship of tribal governments to state governments and agencies. The text outlines the problems which are encountered in the following topic areas: treaties, statutes and "attributes of sovereignty"; tax exempt Indians and the courts; tax exempt status of Indians in Washington State; and Washington and Public Law 280: The Tonasket Case. The text examines the current state of Indian rights and explains to Indian people the basis of their claims to certain legal rights. The book is designed to give a historical overview to the theories of taxation which affect Indian income derived from trust lands covering the major cases in the Federal court system which have tried to define the tax status of Indian people as regards their property. In addition, the book covers the major developments in the field of state taxation of Indian people. In the appendixes, the full texts of 6 reported court decisions are reprinted.
Book Synopsis Resolving Tribal-state Tax Conflicts by : Douglas B. L. Endreson
Download or read book Resolving Tribal-state Tax Conflicts written by Douglas B. L. Endreson and published by . This book was released on 1991 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Income Taxation of American Indians (including Alaska Natives) by : Bruce N. Edwards
Download or read book Income Taxation of American Indians (including Alaska Natives) written by Bruce N. Edwards and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "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"--Portfolio Description (Page iii).
Book Synopsis Taxation of American Indians in Michigan by : David Zin
Download or read book Taxation of American Indians in Michigan written by David Zin and published by . This book was released on 1997 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: "March 1997."
Book Synopsis INDIAN TAXATION OF RESERVATION MINERALS--A DOMESTIC OPEC IN THE MAKING? Working Paper No. 361 by : George D. Cameron, III
Download or read book INDIAN TAXATION OF RESERVATION MINERALS--A DOMESTIC OPEC IN THE MAKING? Working Paper No. 361 written by George D. Cameron, III and published by . This book was released on 1984 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis American Indian Tribal Governments by : Sharon O'Brien
Download or read book American Indian Tribal Governments written by Sharon O'Brien and published by University of Oklahoma Press. This book was released on 1993 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the struggle of Indian tribes and their governments to achieve freedom and self-determination despite repeated attempts by foreign governments to dominate, exterminate, or assimilate them. Drawing on the disciplines of political science, history, law, and anthropology and written in a direct, readable style, American Indian Tribal Governments is a comprehensive introduction to traditional tribal governments, to the history of Indian-white relations, to the structure and legal rights of modern tribal governments, and to the changing roles of federal and state governments in relation to modem tribal governments. Publication of this book fills a gap in American Indian studies, providing scholars with a basis from which to begin an integrated study of tribal government, providing teachers with an excellent introductory textbook, and providing general readers with an accessible and complete introduction to American Indian history and government. The book's unique structure allows coverage of a great breadth of information while avoiding the common mistake of generalizing about all tribes and cultures. An introductory section presents the basic themes of the book and describes the traditional governments of five tribes chosen for their geographic and cultural diversity-the Senecas, the Muscogees, the Lakotas, the Isleta Pueblo, and the Yakimas. The next three chapters review the history of Indian-white relations from the time Christopher Columbus "discovered" America to the present. Then the history and modem government of each of the five tribes presented earlier is examined in detail. The final chapters analyze the evolution and current legal powers of tribal governments, the tribal-federal relationship, and the tribal-state relationship. American Indian Tribal Governments illuminates issues of tribal sovereignty and shows how tribes are protecting and expanding their control of tribal membership, legal systems, child welfare, land and resource use, hunting and fishing, business regulation, education, and social services. Other examples show tribes negotiating with state and federal governments to alleviate sources of conflict, including issues of criminal and civil jurisdiction, taxation, hunting and fishing rights, and control of natural resources. Excerpts from historical and modem documents and speeches highlight the text, and more than one hundred photos, maps, and charts show tribal life, government, and interaction with white society as it was and is. Included as well are a glossary and a chronology of important events.
Book Synopsis Indians, Indian Tribes, and State Government by : Deborah McKnight
Download or read book Indians, Indian Tribes, and State Government written by Deborah McKnight and published by DIANE Publishing. This book was released on 1999-12 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduces the major legal issues involved in the relationships between Indian tribes, Indians, and state government in Minnesota. Begins with basic data on Indians in Minnesota, including population information. Shows where tribal reservations are located, and current gaming facility sites. Defines terms and explains concepts that are necessary for understanding the nature of state and fed. power relative to Indians and Indian tribes. Covers specific legal issues: criminal and civil jurisdiction, gaming and liquor reg'n., control of natural resources, environmental legislation, and taxation; health and human services; and educ. laws affecting Indian students.
Book Synopsis Taxation Without Compensation as a Challenge for Tribal Sovereignty by : David Y. Kwok
Download or read book Taxation Without Compensation as a Challenge for Tribal Sovereignty written by David Y. Kwok and published by . This book was released on 2015 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: For over 150 years federal courts have held that Indian tribes have immunity from state taxes based upon the sovereignty of tribal lands. The principle of land-based tax immunity, however, has proven difficult to apply in the context of commodity goods like gasoline and cigarettes, which can freely move across state and tribal borders. Should state residents be able to avoid state cigarette taxes by driving onto tribal lands to make purchases? The result has been decades of questionable yet high-stakes litigation between states and tribes over a tax's “legal incidence,” a judicial fiction that ignores economic reality. I propose a two-part solution to the problem of commodity taxation that will reduce such litigation while also doing justice to both state and tribal interests. First, courts should employ a broad reading of the legal incidence test described in Wagnon v. Prairie Band Potawatomi Nation, 546 U.S. 95 (2005), so as to clearly establish a state's right to apply nondiscriminatory commodity taxes to sales occurring on tribal lands. To offset the state's broad taxation power, courts should expand tribal sovereignty beyond tax immunity to also include a tribe's right to an equitable portion of those commodity tax revenues. The combination of these judicial choices will discourage ongoing litigation and promote equitable negotiated results between states and tribes regarding commodity taxes.
