Carl Albert Congressional Research and Studies Center, University of Oklahoma, Norman, OK 1953 Correspondence Regarding Retroactive Application of Federal Income Tax on Indian Tribal Lands 1951-01-01 1951-01-01 unknown http://rightsstatements.org/vocab/NKC/1.0/ eng 83rd (1953-1955); 82nd (1951-1953) Page H. Belcher Collection CAC_CC_4_2_0000, Box 12, Folder 18, University of Oklahoma, Carl Albert Center Archives, Norman, OK, Standard Shelving https://arc.libraryhost.com/repositories/3/resources/3 CAC_CC_004_2_12_18_0021 https://jones-2.s3.amazonaws.com/Page%20H.%20Belcher%20Collection,%201951-1972/83rd%20Congress-CAC_CC_004_2_0000_0000_0000/CAC_CC_004_2_12_18_0000-Indian%20Affairs%20-%20General.,%201952-1953/Thumbnails/CAC_CC_004_2_12_18_0021_thumbnail.jpg https://arc.libraryhost.com/repositories/3/archival_objects/865520 https://jones-2.s3.amazonaws.com/Page%20H.%20Belcher%20Collection,%201951-1972/83rd%20Congress-CAC_CC_004_2_0000_0000_0000/CAC_CC_004_2_12_18_0000-Indian%20Affairs%20-%20General.,%201952-1953/CAC_CC_004_2_12_18_0021.pdf correspondence Taxation Indians of North America--Oklahoma Iowa Tribe of Oklahoma; Kiowa Tribe of Oklahoma of Oklahoma; Apache Tribe of Oklahoma; Comanche Nation 16 Pages 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. Text