Treasury Regulations · 26 CFR
§ 305.7701-1. Definition of Indian tribal government.
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. § 7701
Cite as 26 CFR § 305.7701-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 7952, 49 FR 19303, May 7, 1984, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7701
- Length
- 202 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
¶(a) Definition. A governing body of a tribe, band, pueblo, community, village, or group of native American Indians, or Alaska Natives, qualifies as an Indian tribal government upon determination by the Internal Revenue Service that the governing body exercises governmental functions. Designation of a governing body as an Indian tribal government will be by revenue procedure. If a governing body is not currently designated by the applicable revenue procedure as an Indian tribal government, and such governing body believes that it qualifies for such designation, the governing body may apply for a ruling from Internal Revenue Service. In order to qualify as an Indian tribal government, for purposes of section 7701(a)(40) and this section, such governing body must receive a favorable ruling from the Internal Revenue Service. The request for a ruling shall be made in accordance with all applicable procedural rules set forth in the Statement of Procedural Rules (26 CFR part 601) and any applicable revenue procedures relating to the submission of ruling requests. The request shall be submitted to the Internal Revenue Service, Associate Chief Counsel (Technical), Attention: CC:IND:S, room 6545, 1111 Constitution Avenue, NW., Washington, D.C. 20224.
¶(b) Effective date. The provisions of this section are effective after December 31, 1982.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 305 Temporary procedural and administrative tax regulations under the indian tribal governmental tax status act of 1982
Nearby sections
- § 305.7701-1 Definition of Indian tribal government.
- § 305.7871-1 Indian tribal governments treated as States for certain purposes.