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IRC Section 141 - PLR

Private Letter Rulings - IRC Section 141

Issue PLR Number
Whether a joint venture of three Indian tribal governments to form an Authority to provide administrative, management and accounting services to Tribal operated programs and services is an "instrumentality" of its governmental members.

PLR-200225010

(PLR-123197-01)

1/6/2003

Page Last Reviewed or Updated: 29-Jan-2014