ITG FAQ #8 Answer-Is there additional information about the definition of an Indian tribal government in the IRC or the Treasury Regulations?
Temporary I.T. Regulations 305.7701-1 defines a governing body of a tribe, band, pueblo, community, village, or group of Native American Indians, or Alaska Natives. An Indian tribal government qualifies under section 7871 upon determination by the IRS that the governing body exercises governmental functions. The list of governing bodies will be published in a revenue procedure.