Private letter rulings – IRC Section 7701
| Issue | PLR Number |
|---|---|
| Whether a tribal legislature charted Authority to provide for the means to develop, construct, conduct, and manage a gaming business in City is an integral part of the Tribe for purposes of section 7701(a)(40) and 7871(a) of the Internal Revenue Code. |
(PLR-115368-00) 12/14/2000 |
| Whether Tribe is an "Indian tribal government" within the meaning of section 7701(a)(40) and 7871(a) of the Internal Revenue Code. |
(PLR-116717-98) 4/14/1999 |
| 1.Whether the management of Property by Entity constitutes an essential governmental function of Tribe within the meaning of sections 7871(e) of the Internal Revenue Code. 2.Whether Entity's purchase of diesel and gasoline fuels for use in the management of Property is exempt from excise taxes imposed under section 4081(a). |
(PLR-118648-97) 11/25/1998 |
| Whether Sub is a political subdivision of an Indian tribal government as defined in section 7871(d) of the Internal Revenue Code. |
(PLR-70208-95) 12/13/1996 |
| Whether Tribe is an Indian tribal government within the meaning of sections 7701(a)(40) and 7871(a) of the Internal Revenue Code. |
(PLR-39499-96) 7/30/1996 |
| Whether Tribe is an Indian tribal government within the meaning of section 7701(a)(40) of the Internal Revenue Code. |
3/6/1996 |
| Whether X is an "Indian tribal government" as defined in sections 7701(a)(40) and 7871(a) of the Internal Revenue Code. |
7/20/1995 |
| Whether X is an "Indian tribal government" as defined in sections 7701(a)(40) and7871(a) of the Internal Revenue Code. |
10/31/1994 |
| Whether an Agency established by several Indian Tribal Governments is a political subdivision of each for Federal Income tax purposes. |
12/7/1993 |