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Treasury Regulations · 26 CFR

§ 1.139E-2. Alaska Native regional or village corporations.

In effect eCFR current as of October 15, 2026

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-2

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
137 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 1

An Alaska Native regional or village corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.), may choose to apply the rules in § 1.139E-1 until rules that specifically address the application of the requirements of section 139E of the Internal Revenue Code to Alaska Native regional or village corporations are published under this section. However, an Alaska Native regional or village corporation that chooses to apply the rules in § 1.139E-1 must apply all of the rules of § 1.139E-1 with respect to any general welfare benefits provided to a shareholder of the Alaska Native regional or village corporation (and the shareholder's spouse and dependents) and other Tribal Program Participants (as defined in § 1.139E-1(b)).

[TD 10040, 90 FR 58400, Dec. 16, 2025]

Other regulations under § 139E

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 1 other regulation

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.

  1. Issued by TD 10040 (90 FR 58400)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Items Specifically Excluded From Gross Income

Nearby sections