Today, the IRS issued Notice 2015-67, which provides a general rule that per capita distributions to Indian tribe members made from funds held in trust by the Secretary of the Interior are excluded from the gross income of the members of the tribe receiving the per capita distributions.  Distributions to tribal members from a trust account will constitute gross income under to the members of the tribe receiving the distributions if the trust account is used to mischaracterize taxable income as nontaxable per capita distributions.