Treasury Regulations · 26 CFR
§ 1.139E-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 139E
Cite as 26 CFR § 1.139E-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 16, 2025 by TD 10040
- Issued under
- 26 U.S.C. § 139E
- Length
- 188 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
This section lists the major captions for §§ 1.139E-1 and 1.139E-2.
(a) Overview.
(b) Definitions.
(1) Act.
(2) Benefit.
(3) Code.
(4) Indian Tribal Government.
(5) Indian Tribal Government Program.
(6) Tribal General Welfare Benefit.
(7) Tribe.
(8) Tribal Program Participant.
(9) Tribal Member.
(10) Dependent.
(c) Indian Tribal Government Program.
(1) In general.
(2) Program must be established.
(3) Program must be administered under specified guidelines.
(4) Program cannot discriminate in favor of members of the governing body of the Tribe.
(5) No limitation on source of funds.
(d) Tribal General Welfare Benefits.
(1) In general.
(2) Benefits must be for the promotion of general welfare.
(3) Benefits must be available.
(4) Benefits cannot be lavish or extravagant.
(5) Benefits cannot be compensation for services.
(6) Loans from an Indian Tribal Government to a Tribal Program Participant.
(e) Cultural or ceremonial activities.
(1) In general.
(2) Application.
(3) Examples.
(f) Section 2(c) of the Act.
(g) Audit suspension.
(h) Applicability date.
§ 1.139E-2 Alaska Native regional or village corporations.[TD 10040, 90 FR 58400, Dec. 16, 2025]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by TD 10040 (90 FR 58400)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Items Specifically Excluded From Gross Income
Nearby sections
- § 1.132-7 Employer-operated eating facilities.
- § 1.132-8 Fringe benefit nondiscrimination rules.
- § 1.132-9 Qualified transportation fringes.
- § 1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
- § 1.139E-0 Table of contents.
- § 1.139E-1 Tribal general welfare benefits.
- § 1.139E-2 Alaska Native regional or village corporations.