ITG FAQ #4 Answer-What does a political subdivision of an “Indian tribal government” mean as defined in this context?


Internal Revenue Code section 7871(d) states that "for the purposes specified in subsection (a), a subdivision of an Indian tribal government shall be treated as a political subdivision of a State if (and only if) the Secretary determines (after consultation with the Secretary of the Interior) that such subdivision has been delegated the right to exercise one or more of the substantial governmental functions of the Indian tribal government".

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