§ 168(h)(2)(A)(iv)

Tax-exempt entity under (iv)

UNDECIDED

0 of 2 settled

  1. 1

    § 168(h)(2)(A)(iv)

    ALL OF
    “any Indian tribal government described in section 7701(a)(40).” needs Step 2 Indian tribal government UNDECIDED
  2. 2

    § 7701(a)(40)

    Indian tribal government

    ALL OF
    “where not otherwise distinctly expressed or manifestly incompatible with the intent thereof” Enclosing § 7701(a)
    “the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives”
    “which is determined by the Secretary, after consultation with the Secretary of the Interior, to exercise governmental functions”