Get IRS Instructions 1120 2017
Ng in 2017, gross income of a Native Corporation does not include certain payments that it assigns to a Settlement Trust. See new section 139G. In addition, a Native Corporation can elect annually to deduct contributions made to a Settlement Trust. The Native Corporation s deduction is limited to the amount of its taxable income for that year, and any unused deduction may be carried forward 15 additional years. For more information and reporting requirements, see new section 247. Disaster reli.
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