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Treasury Regulations · 26 CFR Part 305

Part 305. Temporary procedural and administrative tax regulations under the indian tribal governmental tax status act of 1982

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 305.7701-1 Definition of Indian tribal government.
  2. § 305.7871-1 Indian tribal governments treated as States for certain purposes.