Page 197 - Other Income for Individuals
P. 197
Other Income
Indian fishing rights.
If you’re a member of a qualified
Indian tribe that has fishing rights
secured by treaty, executive
order, or an Act of Congress as of
March 17, 1988, don’t include in
your income amounts you receive
from activities related to those
fishing rights.
The income isn’t subject to Interest on frozen deposits.
income tax, self-employment tax,
or employment taxes. In general, you exclude from
your income the amount of
interest earned on a frozen
deposit.
See Interest income on frozen
deposits. in chapter 6.
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