IRS Logo
Print - Click this link to Print this page

Section 7871 - Indian Tribal Governments Treated as States for Certain Purposes

The freely available Adobe Acrobat Reader software is required to view, print, and search the rulings and memoranda listed below.


TAM 200705027 (Tribe as a governmental unit under section 7871 for purposes of section 103(a))
Whether a Tribe may be properly treated as a governmental unit under section 7871(a)(4) and section 7871(c) of the Code for purposes of section 103(a) regardless of whether the proceeds of the Bonds are to be used in the exercise of an essential governmental function within the meaning of 7871(e)?

TAM200704019 (Essential Government Function within the meaning of Section 7871)
Whether the construction and operation of a convention facility with a full-service conference hotel and ancillary facilities on the Tribe's reservation is an exercise of an essential government function within the meaning of Section 7871(e)?

PLR200648024 (Indian Tribal Governments Treated As States For Certain Purposes)
Whether the ownership and operation of a government office building, emergency services building, cultural center and museum, and infrastructure improvements by the Tribe on tribal land constitute essential government function within the meaning of section 7871(c)(1) and 7871(e) of the Code?

FSA200247012 (08/12/2002)
Whether construction and operation of the Golf Course by Tribe is an essential governmental function within the meaning of section 7871(e) of the Internal Revenue Code.

Page Last Reviewed or Updated: 19-Apr-2014