fishing rights-related activity
Defined in 1 place of the United States Code.
The term “fishing rights-related activity” means, with respect to an Indian tribe, any activity directly related to harvesting, processing, or transporting fish harvested in the exercise of a recognized fishing right of such tribe or to selling such fish but only if substantially all of such harvesting was performed by members of such tribe.
Source
- 1994–present26 U.S.C. § 7873Internal Revenue Code · Income derived by Indians from exercise of fishing rights · for purposes of this section