IRC Section 7871 - TAM

 

Technical Advice Memorandum - IRC Section 7871
Issue TAM Number
Should an Indian tribe be treated as a government for purposes of IRC section 103(a) regardless of whether the proceeds of the bonds are to be used in the exercise of an essential government function.

TAM-200705027

10/24/2006

Whether the construction and operation of a project by the Tribe is an exercise of an essential and governmental function within the meaning of Section 7871(e).

TAM 200704019

10/24/2006

Whether Tribe can be treated as a governmental unit for purposes of section 103(a) regardless of whether the proceeds of the Bonds are used to exercise an essential governmental function.

TAM-200603028

10/11/1993

Is a tribal casino liable for the wagering excise tax and occupational tax on wagers placed on pull-tabs and lottery drawings held in connection with bingo operations?

TAM-9229005

TAM-9229006

04/08/1992

Can a tribal entity purchase gasoline and/or diesel fuel tax free for resale through its service stations to members of its tribe and the general public? Also, after October 13, 1987, can a tribe’s economic subsidiaries that are considered to be engaged in 'essential governmental functions' and purchase gasoline and/or diesel fuel tax free for use in their operations?

TAM-9013002

10/11/1989