These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. Are Indian tribes subject to federal income taxation? Is an incorporated business owned by a tribe subject to federal income taxation? Can a tribe be a shareholder in an S corporation? Are there any "reservation boundary limits" for a tribe not to be subject to federal income taxation?