Technical Advice Memorandum - IRC Section 7871 Issue TAM Number Should an Indian tribe be treated as a government for purposes of IRC section 103(a) regardless of whether the proceeds of the bonds are to be used in the exercise of an essential government function. TAM-200705027 PDF 10/24/2006 Whether the construction and operation of a project by the Tribe is an exercise of an essential and governmental function within the meaning of Section 7871(e). TAM 200704019 PDF 10/24/2006 Whether Tribe can be treated as a governmental unit for purposes of section 103(a) regardless of whether the proceeds of the Bonds are used to exercise an essential governmental function. TAM-200603028 PDF 10/11/1993 Is a tribal casino liable for the wagering excise tax and occupational tax on wagers placed on pull-tabs and lottery drawings held in connection with bingo operations? TAM-9229005 PDF TAM-9229006 PDF 04/08/1992 Can a tribal entity purchase gasoline and/or diesel fuel tax free for resale through its service stations to members of its tribe and the general public? Also, after October 13, 1987, can a tribe’s economic subsidiaries that are considered to be engaged in 'essential governmental functions' and purchase gasoline and/or diesel fuel tax free for use in their operations? TAM-9013002 PDF 10/11/1989
