ALASKAN NATIVES (FSM)

SR 94-04 Dated 04/94

Previous Policy

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The tax-exempt portions of payment made under the Alaskan Native Claims Settlement Act (P.L. 92-203).

Cash distributions, that do not exceed $2,000 per individual per year from a native corporation formed under the Alaska Native Claims Settlement Act (Section 15, P.L. 100-241).

Treatment: Excluded Income