[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR305.7701-1]

[Page 758-759]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 305_TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER 
THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982--Table of Contents
 
Sec. 305.7701-1  Definition of Indian tribal government.




Sec.
305.7701-1 Definition of Indian tribal government.
305.7871-1 Indian tribal governments treated as States for certain 
          purposes.


[[Page 759]]


    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.


    (a) Definition. A governing body of a tribe, band, pueblo, 
community, village, or group of native American Indians, or Alaska 
Natives, qualifies as an Indian tribal government upon determination by 
the Internal Revenue Service that the governing body exercises 
governmental functions. Designation of a governing body as an Indian 
tribal government will be by revenue procedure. If a governing body is 
not currently designated by the applicable revenue procedure as an 
Indian tribal government, and such governing body believes that it 
qualifies for such designation, the governing body may apply for a 
ruling from Internal Revenue Service. In order to qualify as an Indian 
tribal government, for purposes of section 7701(a)(40) and this section, 
such governing body must receive a favorable ruling from the Internal 
Revenue Service. The request for a ruling shall be made in accordance 
with all applicable procedural rules set forth in the Statement of 
Procedural Rules (26 CFR part 601) and any applicable revenue procedures 
relating to the submission of ruling requests. The request shall be 
submitted to the Internal Revenue Service, Associate Chief Counsel 
(Technical), Attention: CC:IND:S, room 6545, 1111 Constitution Avenue, 
NW., Washington, D.C. 20224.
    (b) Effective date. The provisions of this section are effective 
after December 31, 1982.