Updated Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases (Notice 2013-1)

Here:

2012-26751-1

An excerpt:

Notice 2012-60, 2012-41 I.R.B. 455, provides guidance on federal tax treatment of certain per capita payments made to members of Indian tribes. Since publication of Notice 2012-60, six additional tribes – Qawalangin Tribe of Unalaska, Tlingit & Haida Tribes of Alaska, Northwestern Band of Shoshone Indians, Hoopa Valley Tribe, the Ak-Chin Indian Community, and the Oglala Sioux Tribe – have reached tribal trust case settlements with the United States and have been included in the Appendix.

Prior notice here.

IRS Newsletter with Updates on TEDBs and Tribal Trust Judgment Proceeds

Here:

ITG News Oct 2012

IRS Notice 2012-60 (Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases)

Here:

Notice 2012-60