1953 Correspondence Regarding Retroactive Application of Federal Income Tax on Indian Tribal Lands
- Identifier:
- CAC_CC_004_2_12_18_0021
- Contributing Institution:
- Carl Albert Congressional Research and Studies Center, University of Oklahoma, Norman, OK
- Title:
- 1953 Correspondence Regarding Retroactive Application of Federal Income Tax on Indian Tribal Lands
- Date Created:
- 1951-01-01
- EDTF:
- 1951-01-01
- Creator:
- unknown
- Rights:
- http://rightsstatements.org/vocab/NKC/1.0/
- Language:
- eng
- Record Type:
- correspondence
- Collection:
- Page H. Belcher Collection
- Collection Finding Aid:
- https://arc.libraryhost.com/repositories/3/resources/3
- Description:
- The document from the U.S. Treasury Department addresses a request by various Indian tribes regarding the application of a decision on the taxation of income from restricted Indian lands. The Bureau of Internal Revenue explains their position on the matter and the history of taxation laws related to Indian income. The document also discusses a specific case involving Comanche Indians and their income tax payments. The document explains the authority of the Secretary of the Treasury to prescribe the extent of retroactive effect in tax rulings and decisions.
- Policy Area:
- Taxation
- Names:
- Iowa Tribe of Oklahoma, Kiowa Tribe of Oklahoma of Oklahoma, Apache Tribe of Oklahoma, Comanche Nation
- Topic:
- Indians of North America--Oklahoma
- Congress:
- 83rd (1953-1955), 82nd (1951-1953)
- Physical Location:
- CAC_CC_4_2_0000, Box 12, Folder 18, University of Oklahoma, Carl Albert Center Archives, Norman, OK, Standard Shelving
- Location Represented:
- Oklahoma (state), United States (nation)
- Type:
- Text
- Extent:
- 16 Pages
