ITG FAQ #1 Answer-What is Internal Revenue Code (IRC) section 7871?


The Indian Tribal Governmental Tax Status Act of 1982, (Title II of Pub. L. No. 97-473, 966 Stat. 2605, 2607-11, as amended by Pub. L. No. 98-21, 97 Stat. 65, 87 [1983-1 CB 510, 511]) added certain provisions to the Code that pertain to the status of federally recognized Indian Tribal governments for a two-year period. (section 7871 PDF)

Section 1065 of the Tax Reform Act of 1984, 1984-3 (Vol. 1) Cumulative Bulletin 556, made permanent the rules treating Indian Tribal governments, or subdivisions thereof, as states. See Revenue Procedure 86-17 PDF and Revenue Ruling 86-44 PDF for additional information.

Return to List of FAQs