I.T. Regulations 305.7701-1 defines an Indian tribal government as a governing body of a tribe, band, pueblo, community, village, or group of Native American Indians, or Alaska Natives. A subdivision of an Indian tribal government qualifies as a political subdivision of a State under section 7871 PDF upon determination by the IRS that the tribal subdivision has been delegated the right to exercise one or more substantial governmental functions of the Indian tribal government. Return to List of FAQs
