26 CFR Part 305
PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
- PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter F—Procedure and Administration
- § 305.7701-1 Definition of Indian tribal government.
- § 305.7871-1 Indian tribal governments treated as States for certain purposes.
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