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Part 305—Temporary Procedural and Administrative Tax Regulations Under the Indian Tribal Governmental Tax Status Act of 1982

Temporary Procedural and Administrative Tax Regulations Under the Indian Tribal Governmental Tax Status Act of 1982

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  3. Title 26
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  5. Chapter I
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  7. Part 305
ContainsSections 305.7701-1–305.7871-1
CorpusDaily eCFR
Displayed edition2026-04-24
Last updated2026-04-24

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

Sections

AuthoritySec. 7805 (68A Stat. 917, 26 U.S.C. 7805) Internal Revenue Code of 1954.
SourceT.D. 7952, 49 FR 19303, May 7, 1984, unless otherwise noted.