Withholding on Distributions of Indian Gaming Profits to Tribal Members

الملخص

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the income tax withholding requirement on distributions of profits from certain gaming activities made to members of Indian tribes under section 3402(r) of the Internal Revenue Code of 1986. The text of those temporary regulations also serves as the text of these proposed regulations.