# Withholding on Distributions of Indian Gaming Profits to Tribal Members
> **IRS** · Final regulations. · Published 1995-12-19 · Effective 1995-12-19 · 60 FR 65237
## Document
- **Document number:** 95-30683
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 65237
- **CFR reference:** 26 CFR 31
- **Publication date:** 1995-12-19
- **Effective date:** 1995-12-19
- **Treasury docket:** TD 8634
## Abstract

This document contains final regulations relating to the income tax withholding requirement on distributions of profits from certain gaming activities made to members of Indian tribes under section 3402(r) of the Internal Revenue Code of 1986. Those affected by the regulations are persons, including Indian tribes, making payments to members of Indian tribes from net revenues of certain gaming activities conducted or licensed by the tribes. Also affected are members of Indian tribes who receive the payments.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/19/95-30683/withholding-on-distributions-of-indian-gaming-profits-to-tribal-members)
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