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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 26
Chapter I
Part 305 - PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
§ 305.7701-1 - Definition of Indian tribal government.
§ 305.7871-1 - Indian tribal governments treated as States for certain purposes.
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