ITG FAQ #10 Answer-What are some examples of a political subdivision?
In Private Letter Ruling (PLR) 200050015, it was determined that the Tribal Council exercised governmental functions and qualified as an Indian tribal government within the meaning of IRC section 7701(a)(40) and 7871(a) of the code.
PLR 2000290039 recognizes a Tribal Authority as a political subdivision.
PLR 8543016 says a Tribal Court is not a political subdivision, but is covered by IRC section 7871 since it is an integral part of the Tribal Government. It was determined that all Federal tax benefits under section 7871 that accrue to the tribe, are shared with the Tribal Court.