26 CFR Part 305 - TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
- § 305.7701-1 — Definition of Indian tribal government.
- § 305.7871-1 — Indian tribal governments treated as States for certain purposes.
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.
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
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