26 CFR Part 305 - PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982

  1. § 305.7701-1 Definition of Indian tribal government.
  2. § 305.7871-1 Indian tribal governments treated as States for certain purposes.
Authority:
Sec. 7805 (68A Stat. 917, 26 U.S.C. 7805) Internal Revenue Code of 1954.
Source:
T.D. 7952, 49 FR 19303, May 7, 1984, unless otherwise noted.