Title 26

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 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.

• 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.

26:20.0.1.1.6.0.70.1	SECTION 305.7701-1	305.7701-1 Definition of Indian tribal government.
26:20.0.1.1.6.0.70.2	SECTION 305.7871-1	305.7871-1 Indian tribal governments treated as States for certain purposes.

---