<oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><dc:title>1953 Correspondence Regarding Retroactive Application of Federal Income Tax on Indian Tribal Lands</dc:title><dc:date>1951-01-01</dc:date><dc:creator>unknown</dc:creator><dc:rights>http://rightsstatements.org/vocab/NKC/1.0/</dc:rights><dc:language>eng</dc:language><dc:identifier>http://congressarchives.org/record/CAC_CC_004_2_12_18_0021</dc:identifier><dc: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.</dc:description></oai_dc:dc>