ITG FAQ #4 answer - To which tribal governments does IRC Section 7871 apply?

The term "Indian tribal government" is defined under IRC section 7701(a)(40), as amended, to mean the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, that is determined by the Secretary of the Treasury, after consultation with the Secretary of the Interior, to exercise governmental functions. This definition is used to comprise the federally recognized list as determined by the Bureau of Indian Affairs.

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