CFR›Title 26›Chapter I›26 CFR Part 305 Citation26 CFR Part 305ContainsSections § 305.7701-1–§ 305.7871-1CorpusDaily eCFRDisplayed edition2026-09-24Last updated2026-09-24 PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982 Sections § 305.7701-1 § 305.7701-1 Definition of Indian tribal government. § 305.7871-1 § 305.7871-1 Indian tribal governments treated as States for certain purposes. 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.
PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982