Indian Tribal Gov'ts Topics
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IRC Section 61 Gross Income Defined
IRC Section 103 Interest on State and Local Bonds
IRC Section 141 Private Activity Bond, Qualified Bond
IRC Section 351 Transfer to Corporation Controlled by Transferor
IRC Section 414 Definitions and Special Rules for service for predecessor employer IRC Section 414(d)-Governmental Plans
IRC Section 451 General Rule for Taxable Year of Inclusion
IRC Section 2518 Disclaimers with respect to any interest in property
IRC Section 3121 Definitions regarding the term “wages” mean all remuneration for employment
IRC Section 6041 Information at Source – Payments of $600 or more
IRC Section 7701 Definitions of the terms “person”; “partnership/partner”; “corporation”; etc.
IRC Section 7871 Indian Tribal Governments Treated as States for Certain Purposes
IRC Section 7873 Federal Tax Treatment of Income Derived by Indians From Exercise of Fishing Rights Secured by Treaty, etc.
Page Last Reviewed or Updated: December 02, 2008