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IRC Section 7871 - TAM

 

Technical Advice Memorandum - IRC Section 7871
Issue TAM Number
Whether the construction and operation of a project by the Tribe is an exercise of an essential and governmental function within the meaning of Section 7871(e).

TAM 200704019

10/24/2006

Whether Tribe can be treated as a governmental unit for purposes of section 103(a) regardless of whether the proceeds of the Bonds are used to exercise an essential governmental function.

TAM-200603028

10/11/1993

Whether: 1) X may purchase gasoline and/or diesel fuel tax free for resale through its service stations to members of its tribe and the general public.  2) After October 13, 1987, X's tribal economic subsidiaries are considered to be engaged in 'essential governmental functions' and are permitted to purchase gasoline and/or diesel fuel tax free for use in their operations. 

TAM-9013002

10/11/1989

Page Last Reviewed or Updated: 18-Apr-2014