These regulations relate to the
treatment of Indian tribal governments as States for certain
Federal tax purposes. The regulations provide that if the governing
body of a tribe, or its subdivision, is not designated as an Indian
tribal government or subdivision thereof for purpose of sections
7701(a)(40) and 7871, it may apply for a ruling from the
IRS.
US Code:
26 USC 7701(a)(40) Name of Law: Definitions; Procedure and
Administration
US Code: 26
USC 7871 Name of Law: Indian tribal governments treated as
States for certain purposes
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.