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Get Court Decision 2079 - SUPREME COURT OF THE UNITED STATES ...

Reasury determines (after consultation with the Secretary of the Interior) that the subdivision has been delegated the right to exercise one or more of the substantial governmental functions of the Indian tribal government. Rev. Proc. 2002 64, 2002 2 C.B. 717, provides the most recent list of federally recognized tribal governments. In the situation described in this ruling, X is a federally recognized Indian tribal government. Generally, federal income tax statutes do not tax Indian tribes.

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