Private letter rulings - IRC Section 7871
| Issue | PLR Number |
|---|---|
| Whether ownership and operation of a government office building, emergency services building, cultural center and museum, and infrastructure improvements by the Tribe on tribal land constitute essential governmental functions within the meaning of Section 7871(c)(1) and 7871(e) of the IRC. |
(PLR-153149-05) 8/4/2006 |
| Whether Town is a political subdivision of Tribe within the meaning of Section 7871(d) of the Internal Revenue Code. |
(PLR- 118291-06) 6/14/2006 |
| Whether an Authority which provides general governmental services is a political subdivision of Tribe within the meaning of section 7871(d) of the Internal Revenue Code. |
(PLR-158070-01) 11/14/2001 |
| Whether a local governing authority delegated by a Committee of the Tribal Council is a political subdivision of Tribe. |
(PLR-117291-00) 8/30/2001 |
| Whether College A is an integral part of Tribe A. |
(PLR-112164-00) 8/22/2001 |
|
Whether Council is an Indian tribal government within the meaning of sections 7701(a)(40) and 7871 of the Internal Revenue Code. |
(PLR-102385-00) 9/13/2000 |
|
Whether Authority is a political subdivision of Tribe within the meaning of §§ 7871(d) and 7701(a)(40) of the Internal Revenue Code. |
(PLR 114656-99) 4/20/2000 |
| Whether the Authority will be treated as a political subdivision of a state under section 7871 of the Code for certain federal tax purposes. |
(PLR-108147-98) 1/7/1999 |
| Whether Taxpayer is either a political subdivision or an integral part of the Tribe and that Taxpayer may issue bonds under section 7871(c) of the Internal Revenue Code, the interest on which is exempt from Federal income tax under section 103 of the Internal Revenue Code. |
(PLR-253556-96) 3/20/1998
|
| Whether Tribe is an "Indian tribal government" within the meaning of sections 7701(a)(40) and 7871(a) of the Internal Revenue Code. |
(PLR-114866-97) 12/17/1997 |
| Whether a Tribal commission will be treated as a political subdivision of a state under section 7871 of the Code for certain federal tax purposes. |
5/5/1994 |
|
Whether Y be treated, for purposes of section 7871 of the Internal Revenue Code, as a subdivision of a state. |
7/12/1985 |