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ITG FAQ #7 Answer-Where can the most recent list of recognized political subdivisions of tribal governments be found?

The most recent list of recognized political subdivisions of tribal governments is found in Revenue Procedure 84-36. Revenue Procedure 84-37 contains the procedures for a political subdivision to request a determination qualifying it for treatment as a state or a political subdivision of a state if it is not on the list provided in Revenue Procedure 84-36.

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Page Last Reviewed or Updated: 14-Aug-2013