Private Letter Rulings – IRC Section 7701

Issue PLR Number
Whether a tribal legislature charted Authority to provide for the means to develop, construct, conduct, and manage a gaming business in City is an integral part of the Tribe for purposes of section 7701(a)(40) and 7871(a) of the Internal Revenue Code.

PLR 200112013 PDF

(PLR-115368-00)

12/14/2000

Whether Tribe is an "Indian tribal government" within the meaning of section 7701(a)(40) and 7871(a) of the Internal Revenue Code.

PLR 199928037 PDF

(PLR-116717-98)

4/14/1999

1.Whether the management of Property by Entity constitutes an essential governmental function of Tribe within the meaning of sections 7871(e) of the Internal Revenue Code.
2.Whether Entity's purchase of diesel and gasoline fuels for use in the management of Property is exempt from excise taxes imposed under section 4081(a).

PLR 199909013 PDF

(PLR-118648-97)

11/25/1998

Whether Sub is a political subdivision of an Indian tribal government as defined in section 7871(d) of the Internal Revenue Code.

PLR 9711025 PDF

(PLR-70208-95)

12/13/1996

Whether Tribe is an Indian tribal government within the meaning of sections 7701(a)(40) and 7871(a) of the Internal Revenue Code.

PLR 9644034 PDF

(PLR-39499-96)

7/30/1996

Whether Tribe is an Indian tribal government within the meaning of section 7701(a)(40) of the Internal Revenue Code.

PLR-9623020 PDF

3/6/1996

Whether X is an "Indian tribal government" as defined in sections 7701(a)(40) and 7871(a) of the Internal Revenue Code.

PLR 9542014 PDF

7/20/1995

Whether X is an "Indian tribal government" as defined in sections 7701(a)(40) and7871(a) of the Internal Revenue Code.

PLR 9504031 PDF

10/31/1994

Whether an Agency established by several Indian Tribal Governments is a political subdivision of each for Federal Income tax purposes.

PLR 9409031 PDF

12/7/1993