§2710
7 cases·3 followed·4 cited—43% support
Statute Text — 26 U.S.C. §2710
Statute text not available for this section.
7 Citing Cases
Petitioners argue that the distributions are from leases ofland (and also, as noted above, that they are exempt from tax under the General Welfare Doctrine). Irrespective ofwhether the distributions come from net gaming revenues or leasing revenues, ifpetitioners can identify no exception from gross income, then they are taxable
Petitioners argue that the distributions are from leases ofland (and also, as noted above, that they are exempt from tax under the General Welfare Doctrine). Irrespective ofwhether the distributions come from net gaming revenues or leasing revenues, ifpetitioners can identify no exception from gross income, then they are taxable
2710(d)(3) (B). The tribal-State compact between the tribe and the State of Minnesota was approved by the Secretary, and notice of the approval was published in the Federal Register as required. See 55 Fed. Reg. 12292 (Apr. 2, 1990). 6At trial, respondent objected to the admission of Exhibits 36-J through 39-J on grounds of relevance, and we r
The Indian Gaming Regulatory Act provides that "per capita payments [of net revenues from gaming activities conducted or licensed by any Indian tribe] are subject to Federal taxation and tribes [must] notify members of such tax liability when payments are made." 25 U.S.C. sec. 2710(b)(3)(D) (1994). The tribal council did notify pe