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In: American Indians: Developments, Policies and Research
Intro -- Contents -- Preface -- Federal Income Taxation -- of Indian Tribes and Members* -- Summary -- Introduction -- General Tax Status of Indian Tribes -- and Other Tribal Entities -- General Tax Status of Individual Indians -- Exemption for Income Derived Directly -- from Allotted Lands -- Background -- Lands that Qualify for Tax Exemption -- The Definition of "Derived Directly" -- Exemption for Income Derived from Treaty Fishing-Rights -- Tribal Obligations for Payroll Taxes -- and Withholding -- Tribal Obligation to Withhold Federal Income Tax -- Federal Insurance Contributions Act -- Federal Unemployment Tax Act -- End Notes -- The Indian Tribal Governmental -- Tax Status Act: An Overview* -- Summary -- Introduction -- Qualified Entities under the Act -- "Essential Governmental Function" -- Ways in which Tribal Governments -- Are Treated As States -- Exemptions from Federal Excise Taxes -- Tax-Exempt Tribal Bonds -- Governmental Bonds -- Private Activity Bonds -- Tribal Tax Deductions -- Charitable Deductions -- Other Provisions of the Act -- Legislation -- 111th Congress -- 110th Congress -- End Notes -- Indian Tribal Civil Jurisdiction's -- Reach over Non-Indians: -- Plains Commerce Bank v. Long -- Family Land and Cattle Co., Inc.* -- Summary -- Background -- Plains Commerce Bank v. Long Family Land and Cattle Co., Inc. -- Facts of the Case -- Procedural Background -- Eighth Circuit -- U.S. Supreme Court -- Conclusion -- End Notes -- Child Custody Proceedings under the Indian Child Welfare Act (ICWA): -- An Overview* -- Summary -- Background1 -- Coverage -- Jurisdiction -- Exclusive Tribal Jurisdiction -- Concurrent Jurisdiction -- Judicial Decisions -- Procedural Protections in State Courts -- Voluntary Proceedings -- Involuntary Proceedings -- Adoptive Placements -- End Notes -- Child Support Enforcement: -- Tribal Programs(
In: Blackwell readers in American social and cultural history 2
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In: Social work: a journal of the National Association of Social Workers, Volume 17, Issue 4, p. 127-128
ISSN: 1545-6846