Indian coal

(9) Indian coal (A) In general The term “Indian coal” means coal which is produced from coal reserves which, on June 14, 2005 — (i) were owned by an Indian tribe, or (ii) were held in trust by the United States for the benefit of an Indian tribe or its members. (B) Indian tribe For purposes of this paragraph, the term “Indian tribe” has the meaning given such term by section 7871(c)(3)(E)(ii).


26 USC § 45(c)(9)

Scoping language

For purposes of this paragraph
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