ALASKAN NATIVES SR 13-36, 11/13 (MAM-A)

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 by federal mandate.