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ITG FAQ #2 Answer-What requirements must be met before a tribe can be treated as a state for purposes of issuing tax-exempt bonds under Section 103?

What requirements must be met before an Indian tribal government is treated as a state for purposes of issuing tax-exempt bonds under Section 103 of the Code?

Tribal governments must be federally recognized by revenue procedure. For the most recent listing, see Revenue Procedure 2008-55.

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Page Last Reviewed or Updated: 17-Oct-2014