IRC Section 7871 Indian tribal governments treated as States for certain purposes. Treasury Department Fact Sheet: Tribal Economic Development BondsPDF Contains information regarding tribal economic development bonds. Published Volume Cap Limit for Tribal Economic Development Bonds Click to view current volume cap limits. Reallocation Process Announced for Tribal Economic Development Bonds The IRS has announced a process for reallocation of available amounts of volume cap for Tribal Economic Development Bonds. Tribal Bonds Financing: the Basics Listen to this IRS presentation about the three types of bonds that may be issued by Indian Tribal Governments. FAQs regarding Tax Exempt Bonds Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules. FAQs regarding IRC Section 7871 (Tribes Treated Like States for Federal Tax Purposes) Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.