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-200648024 PDF (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-200638016 PDF (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 -200207013 PDF (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 200148038 PDF (PLR-117291-00) 8/30/2001 Whether College A is an integral part of Tribe A. PLR 200148020 PDF (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 200050015 PDF (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 2000290039 PDF (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 199914043 PDF (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 9826005 PDF (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-9812025 PDF (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. PLR 9431019 PDF 5/5/1994 Whether Y be treated, for purposes of section 7871 of the Internal Revenue Code, as a subdivision of a state. PLR 8543016 PDF 7/12/1985
