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26 U.S.C. § 7873 — Income derived by Indians from exercise of fishing rights
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Income and self-employment taxes** — No tax shall be imposed by subtitle A on income derived—
(A) by a member of an Indian tribe directly or through a qualified Indian entity, or
(B) by a qualified Indian entity,
from a fishing rights-related activity of such tribe.
(2) **Employment taxes** — No tax shall be imposed by subtitle C on remuneration paid for services performed in a fishing rights-related activity of an Indian tribe by a member of such tribe for another member of such tribe or for a qualified Indian entity.
**(b) Definitions** For purposes of this section—
(1) **Fishing rights-related activity** — The term “fishing rights-related activity” means, with respect to an Indian tribe, any activity directly related to harvesting, processing, or transporting fish harvested in the exercise of a recognized fishing right of such tribe or to selling such fish but only if substantially all of such harvesting was performed by members of such tribe.
(2) **Recognized fishing rights** — The term “recognized fishing rights” means, with respect to an Indian tribe, fishing rights secured as of March 17, 1988, by a treaty between such tribe and the United States or by an Executive order or an Act of Congress.
(3) **Qualified Indian entity**
(A) *In general* — The term “qualified Indian entity” means, with respect to an Indian tribe, any entity if—
(i) such entity is engaged in a fishing rights-related activity of such tribe,
(ii) all of the equity interests in the entity are owned by qualified Indian tribes, members of such tribes, or their spouses,
(iii) except as provided in regulations, in the case of an entity which engages to any extent in any substantial processing or transporting of fish, 90 percent or more of the a
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Stable record: federal_law:legal_authorities:record_usc_36ff59058b7680e56882312d
Source file: Laws/federal/codes/united-states-code/title-26/section-7873-income-derived-by-indians-from-exercise-of-fishing-rights--39891fcb7f.md
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Source location: Title 26, Chapter 80, § 7873; chapter-080-general-rules.md
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**(a) In general**
(1) **Income and self-employment taxes** — No tax shall be imposed by subtitle A on income derived—
(A) by a member of an Indian tribe directly or through a qualified Indian entity, or
(B) by a qualified Indian entity,
from a fishing rights-related activity of such tribe.
(2) **Employment taxes** — No tax shall be imposed by subtitle C on remuneration paid for services performed in a fishing rights-related activity of an Indian tribe by a member of such tribe for another member of such tribe or for a qualified Indian entity.
**(b) Definitions** For purposes of this section—
(1) **Fishing rights-related activity** — The term “fishing rights-related activity” means, with respect to an Indian tribe, any activity directly related to harvesting, processing, or transporting fish harvested in the exercise of a recognized fishing right of such tribe or to selling such fish but only if substantially all of such harvesting was performed by members of such tribe.
(2) **Recognized fishing rights** — The term “recognized fishing rights” means, with respect to an Indian tribe, fishing rights secured as of March 17, 1988, by a treaty between such tribe and the United States or by an Executive order or an Act of Congress.
(3) **Qualified Indian entity**
(A) *In general* — The term “qualified Indian entity” means, with respect to an Indian tribe, any entity if—
(i) such entity is engaged in a fishing rights-related activity of such tribe,
(ii) all of the equity interests in the entity are owned by qualified Indian tribes, members of such tribes, or their spouses,
(iii) except as provided in regulations, in the case of an entity which engages to any extent in any substantial processing or transporting of fish, 90 percent or more of the annual gross receipts of the entity is derived from fishing rights-related activities of one or more qualified Indian tribes each of which owns at least 10 percent of the equity interests in the entity, and
(iv) substantially all of the management functions of the entity are performed by members of qualified Indian tribes.
For purposes of clause (iii), equity interests owned by a member (or the spouse of a member) of a qualified Indian tribe shall be treated as owned by the tribe.
(B) *Qualified Indian tribe* — For purposes of subparagraph (A), an Indian tribe is a qualified Indian tribe with respect to an entity if such entity is engaged in a fishing rights-related activity of such tribe.
**(c) Special rules**
(1) **Distributions from qualified Indian entity** — For purposes of this section, any distribution with respect to an equity interest in a qualified Indian entity of an Indian tribe to a member of such tribe shall be treated as derived by such member from a fishing rights-related activity of such tribe to the extent such distribution is attributable to income derived by such entity from a fishing rights-related activity of such tribe.
(2) **De minimis unrelated amounts may be excluded** — If, but for this paragraph, all but a de minimis amount—
(A) derived by a qualified Indian tribal entity, or by an individual through such an entity, is entitled to the benefits of paragraph (1) of subsection (a), or
(B) paid to an individual for services is entitled to the benefits of paragraph (2) of subsection (a),
then the entire amount shall be entitled to the benefits of such paragraph.
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Federal law — U.S. Code and appendices · legal_authorities
No Indian nation or tribe within the territory of the United States shall be acknowledged or recognized as an independent nation, tribe, or power with whom the United States may contract by treaty; but no obligation of any treaty lawfully made and ratified with any such Indian nation or tribe prior to March 3, 1871, shall be hereby invalidated or impaired. Such treaties, and any Executive orders and Acts of Congress under which the rights of any Indian tribe to fish are secured, shall be construed to prohibit (in addition to any other prohibition) the imposition under any law of a State or political subdivision thereof of any tax on any income derived from the exercise of rights to fish secured by such treaty, Executive order, or Act of Congress if [section 7873 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7873&num=0&edition=prelim) does not permit a like Federal tax to be imposed on such income.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Net earnings from self-employment** The term “net earnings from self-employment” means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary income or loss—
(1) there shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 1233(a)(2) of the Food Security Act of 1985 ([16 U.S.C. 3833(a)(2)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section3833/a/2&num=0&edition=prelim)) to individuals receiving benefits under section 202 or 223 of the Social Security Act) together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the manag
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Wages** For purposes of this chapter, the term “wages” means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include—
(1) in the case of the taxes imposed by sections 3101(a) and 3111(a) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during such calendar year. If an employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment paid (or considered under this paragraph as h
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For the purposes of this subchapter, the term “wages” means remuneration paid prior to 1951 which was wages for the purposes of this subchapter under the law applicable to the payment of such remuneration, and remuneration paid after 1950 for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that, in the case of remuneration paid after 1950, such term shall not include—
(1)
(A) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $3,600 with respect to employment has been paid to an individual during any calendar year prior to 1955, is paid to such individual during such calendar year;
(B) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,200 with respect to employment has been paid to an individual during any calendar year after 1954 and prior to 1959, is paid to such individual during such calendar year;
(C) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,800 with respect to employment has been paid to an individual during any calendar year after 1958 and prior to 1966, is paid to such individual during such calendar year;
(D) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $6,600 with respect to employment has been paid to an individual during any calendar year after 1965 and prior to 1968, is paid to such individual during such calendar year;
(E) That part of remuneration which, aft
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 409
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Federal law — U.S. Code and appendices · legal_authorities
For the purposes of this subchapter—
**(a) Net earnings from self-employment** The term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—
(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under [section 3833(2) of title 16](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section3833/2&num=0&edition=prelim) 11 See References in Text note below. to individuals receiving benefits under section 402 or 423 of this title), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owne
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Federal law — U.S. Code and appendices · legal_authorities
Page 4085
TITLE 26—INTERNAL REVENUE CODE
§ 7873
‘‘(A) was outstanding on June 6, 1984, and
‘‘(B) was repaid before the date 60 days after the
date of the enactment of this Act [July 18, 1984].
‘‘(3) EXCEPTION FOR CERTAIN EXISTING LOANS TO CON-
TINUING
CARE
FACILITIES.—Nothing in this subsection
shall be construed to apply the amendments made by
this section to any loan made before June 6, 1984, to a
continuing care facility by a resident of such facility
which is contingent on continued residence at such fa-
cility.
‘‘(4) APPLICABLE FEDERAL RATE FOR PERIODS BEFORE
JANUARY 1, 1985.—For periods before January 1, 1985, the
applicable Federal rate under paragraph (2) of section
7872(f) of the Internal Revenue Code of 1986 [formerly
I.R.C. 1954], as added by this section, shall be 10 per-
cent, compounded semiannually.
‘‘(5) TREATMENT
OF
RENEGOTIATIONS, ETC.—For pur-
poses of this subsection, any loan renegotiated, ex-
tended, or revised after June 6, 1984, shall be treated as
a loan made after such date.
‘‘(6) DEFINITION
OF
TERM
AND
DEMAND
LOANS.—For
purposes of this subsection, the terms ‘demand loan’
and ‘term loan’ have the respective meanings given
such terms by paragraphs (5) and (6) of section 7872(f) of
the Internal Revenue Code of 1986, as added by this sec-
tion, but the second sentence of such paragraph (5)
shall not apply.’’
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended,
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7873
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