Guidance is issued by the Treasury Department and IRS Counsel, not by the office of Indian Tribal Governments. A brief primer outlining the types and sources of guidance is available. Notices Notices are information releases by the Internal Revenue Service that provide insights and instructions regarding current issues, including opportunities for public input. Revenue procedures Issued guidance regarding matters of procedural importance with respect to the administration of the tax laws. Revenue Rulings Guidance regarding federal tax administration as it relates to tribal governments. Private letter rulings Guidance regarding federal tax administration as it relates to tribal governments. Technical Advice Memorandum Issued by Chief Counsel in response to a technical question surfaced in an examination. Tax court cases Court case cites pertaining to Indian tribal issues. Internal Revenue Code sections Internal Revenue Code sections that relate to Indian tribal governments. Memorandum of Understanding Listing of Memorandum of Understanding (MOU) between Indian Tribal Governments and various internal and external stakeholders.
