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Electronic Code of Federal Regulations (e-CFR)
Title 26. Internal Revenue
Chapter I. INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Subchapter F. PROCEDURE AND ADMINISTRATION
Part 305. TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
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.
Sec. 7805 (68A Stat. 917,
26 U.S.C. 7805
) Internal Revenue Code of 1954.
49 FR 19303
, May 7, 1984, unless otherwise noted.