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non-competent indian

(Tax Law)

Also referred to as a "restricted" Indian, this term is simply used to denote an Indian's inability to hold fee simple title to trust land. This status generally exempts from federal income tax any income "directly derived" from the land.

NOTE: This term should never be confused with "incompetent", which refers to one's inadequacy for a particular purpose.

Source : Internal Revenue Service - United States Department of Treasury

Language : English

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