IRC Section 2518 - PLR

Disclaimers with respect to any interest in property
General Information
Indian Tribal Governments

IRC Section 103 - PLR

Interest on State and Local Bonds
General Information
Indian Tribal Governments

IRC Section 141 - PLR

Private Activity Bond, Qualified Bond
General Information
Indian Tribal Governments

IRC Section 451 - PLR

General Rule for Taxable Year of Inclusion
General Information
Indian Tribal Governments

ITG FAQ #10 answer - What are some examples of a political subdivision?

Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.
General Information
Indian Tribal Governments

IRC Section 3121 - PLR

Definitions regarding the term “wages” mean all remuneration for employment
General Information
Indian Tribal Governments

IRC Section 6041 - PLR

Information at Source – Payments of $600 or more
General Information
Indian Tribal Governments

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General Information
Governments

Requirement to spend available project proceeds of qualified tax credit bonds within 3 years of date of issuance

Issue snapshot about requirement to spend available project proceeds of qualified tax credit bonds within 3 years of date of issuance.
General Information
Bond Professional

IRC Section 7873 - PLR

Federal Tax Treatment of Income Derived by Indians From Exercise of Fishing Rights Secured by Treaty, etc.
General Information
Indian Tribal Governments