IRC Section 7871 - PLR |
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Private Letter Rulings - IRC Section 7871
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PLR Number |
Whether 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 governmental functions within the meaning of Section 7871(c)(1) and 7871(e) of the IRC.
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PLR-200648024
(PLR-153149-05)
8/4/2006
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| Whether Town is a political subdivision of Tribe within the meaning of Section 7871(d) of the Internal Revenue Code. |
PLR-200638016
(PLR- 118291-06)
6/14/2006
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| Whether an Authority which provides general governmental services is a political subdivision of Tribe within the meaning of section 7871(d) of the Internal Revenue Code. |
PLR -200207013
(PLR-158070-01)
11/14/2001
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| Whether a local governing authority delegated by a Committee of the Tribal Council is a political subdivision of Tribe. |
PLR 200148038
(PLR-117291-00)
8/30/2001
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| Whether College A is an integral part of Tribe A. |
PLR 200148020
(PLR-112164-00)
8/22/2001
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Whether Council is an Indian tribal government within the meaning of sections 7701(a)(40) and 7871 of the Internal Revenue Code.
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PLR 200050015
(PLR-102385-00)
9/13/2000
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Whether Authority is a political subdivision of Tribe within the meaning of ยงยง 7871(d) and 7701(a)(40) of the Internal Revenue Code.
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PLR 2000290039
(PLR 114656-99)
4/20/2000
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| Whether the Authority will be treated as a political subdivision of a state under section 7871 of the Code for certain federal tax purposes. |
PLR 199914043
(PLR-108147-98)
1/7/1999
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| Whether Taxpayer is either a political subdivision or an integral part of the Tribe and that Taxpayer may issue bonds under section 7871(c) of the Internal Revenue Code, the interest on which is exempt from Federal income tax under section 103 of the Internal Revenue Code. |
PLR 9826005
(PLR-253556-96)
3/20/1998
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| Whether Tribe is an "Indian tribal government" within the meaning of sections 7701(a)(40) and 7871(a) of the Internal Revenue Code. |
PLR-9812025
(PLR-114866-97)
12/17/1997
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| Whether a Tribal commission will be treated as a political subdivision of a state under section 7871 of the Code for certain federal tax purposes. |
PLR 9431019
5/5/1994
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Whether Y be treated, for purposes of section 7871 of the Internal Revenue Code, as a subdivision of a state.
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PLR 8543016
7/12/1985
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Page Last Reviewed or Updated: April 08, 2011
