Investment Income - Income not directly derived from the allotted lands and therefore taxable includes income realized on the reinvestment of the above-exempt income., ,(Squire v. Capoeman, Horton, (1956, S Ct) 49 AFTR 178),

Income of a Competent Indian from a Tribal Mineral Trust. (Shelton, Jacqueline Est, (1977) 68 TC 15)

Income Of Any Kind Derived From The Allotted Land After The Indian Has Been Declared Competent and has received a fee simple deed to the property from the government. Thus, a gain realized on the sale of the land after the deed has been received is taxable. ,(Rev Rul 58-341, 1958-2 CB 400),

Income From The Operation Of A Motel, Restaurant, And Gift Shop, And From The Rental Of Buildings, although all their facilities were situated on tax-exempt reservation land. (Shelton, Jacqueline Est, (1977) 68 TC 15)

Income From The Sale Of Artifacts To Tourists - although the sales took place on tribal trust lands. (Chief Counsel Advice 200111044)

Per Capita Payments Under The Indian Gaming Regulatory Act - see more below.

Rental Income From An Apartment Complex Situated On Exempt Land - The income wasn't generated by the direct exploitation or use of the land itself as would be the case with farming, ranching, or timber value. ,(Beck, George v. Com., (1995, CA4) 76 AFTR 2d 95-6139),

Income From A Trust Allotment Rented From Another Indian. ,(Rev Rul 57-523, 1957-2 CB 51),

Income Of A Noncompetent Indian, Where The Income Was Allocable To Cattle Grazing On Other's Trust Land. ,(U.S. v. Anderson, George, (1980, CA9) 46 AFTR 2d 80-5703),

Dividends Attributable To A Noncompetent Indian's Mineral Lease of tribal or allotted land. (Wynecoop, Thomas, (1981) 76 TC 101)

Income From Land Other Than That Held In Trust for the Indian by the government. ,TR FR-051, 4/9/57)

Income From Operating A Smoke Shop - The income wasn't “directly derived” from the exploitation of trust land. (Cross, Silas, (1984) 83 TC 561),

Income From Operation Of A Smoke Shop – ,(Dillon, Harry Sr. v. U.S., (1986, CA9) 58 AFTR 2d 865226 , 792 F2d 849 , 86-2 USTC ¶9492)

Income From Logging Operations On Unallotted Tribal Lands – ,(Kieffer, Joe T., (1998) TC Memo 1998-202),

Income From Shops, Restaurants, A Motel, And A Gas Station – (Saunooke, Charles E. v. U.S., (1986, Cl Ct) 57 AFTR 2d 86-814),

Income From The Training And Sale Of Horses On Allotted Land, where taxpayer bought the horses and their feed off the reservation and added to their value primarily through her labor and skill in training and showing them. (Arviso, Gloria, (1992) TC Memo 1992-685),

Income From Sale Of Gravel Mined From Tribal Land - was not exempt to the taxpayers under the General Allotment Act, the Canandaigua Treaty, and the Treaty of 1842 because these documents do not apply to individual tribal members. (Alice Perkins and Fredrick Perkins v. Commissioner., U.S. Tax Court, Dkt. No. 28215-14, 150 TC —, No. 6, March 1, 2018) The appeals court (CA-2) affirmed that neither the 1794 Treaty of Canandaigua nor the 1842 Treaty with the Seneca created an individualized exemption from federal income taxes for income "derived from" Seneca land. The Tax Court’s decision in the Perkins case was affirmed when the Supreme Court denied the taxpayers’ petition to review the case.