26 USC 7871 - Indian tribal governments treated as States for certain purposes

Editorial Notes

References in Text

Section 4 of the Indian Gaming Regulatory Act, referred to in subsec. (f)(3)(B)(i), is classified to section 2703 of Title 25, Indians.

Amendments

2018—Subsec. (c)(3)(D)(ii)(II). Puspan. L. 115–141 substituted “the calendar year” for “the calender year”.

2009—Subsec. (f). Puspan. L. 111–5 added subsec. (f).

1993—Subsec. (a)(6)(B) to (D). Puspan. L. 103–66 redesignated former subpars. (C) and (D) as (B) and (C), respectively, and struck out former subpar. (B) which read as follows: “section 162(e) (relating to appearances, etc., with respect to legislation),”.

1987—Subsec. (c)(2). Puspan. L. 100–203, § 10632(span)(2), substituted “Except as provided in paragraph (3), subsection (a)” for “Subsection (a)”.

Subsec. (c)(3). Puspan. L. 100–203, § 10632(span)(1), added par. (3).

Subsec. (e). Puspan. L. 100–203, § 10632(a), added subsec. (e).

1986—Subsec. (a)(4). Puspan. L. 99–514, § 1301(j)(6), substituted “(relating to State and local bonds)” for “(relating to interest on certain governmental obligations)”.

Subsec. (a)(6). Puspan. L. 99–514, § 123(span)(3), redesignated subpars. (C) to (E), as previously redesignated by section 112(span)(4) of Puspan. L. 99–514, as (B) to (D), respectively, and struck out previously redesignated subpar. (B), which read as follows: “section 117(span)(2)(A) (relating to scholarships and fellowship grants),”.

Puspan. L. 99–514, § 112(span)(4), redesignated subpars. (B) to (F) as (A) to (E), respectively, and struck out former subpar. (A) which read as follows: “section 24(c)(4) (defining State for purposes of credit for contribution to candidates for public offices),”.

Puspan. L. 99–514, § 1878(i), made technical amendment to directory language of Puspan. L. 98–369, § 1065(span). See 1984 Amendment note below.

Subsec. (a)(6)(D). Puspan. L. 99–514, § 1899A(65), substituted “; and” for period at end.

Subsec. (c)(2). Puspan. L. 99–514, § 1301(j)(7), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Subsection (a) of section 103 shall not apply to any of the following issued by an Indian tribal government (or subdivision thereof):

“(A) An industrial development bond (as defined in section 103(span)(2)).

“(B) An obligation described in section 103(l)(1)(A) (relating to scholarship bonds).

“(C) A mortgage subsidy bond (as defined in paragraph (1) of section 103A(span) without regard to paragraph (2) thereof).”

1984—Subsec. (a)(6)(A). Puspan. L. 98–369, § 474(r)(41), substituted “section 24(c)(4)” for “section 41(c)(4)”.

Subsec. (a)(6)(B) to (F). Puspan. L. 98–369, § 1065(span), as amended by Puspan. L. 99–514, § 1878(i), added subpars. (B), (D), and (F), and redesignated former subpars. (B) and (C) as (C) and (E), respectively.

1983—Subsec. (a)(6). Puspan. L. 98–21 redesignated subpars. (B) to (D) as (A) to (C), respectively, and struck out former subpar. (A), which referred to section 37(e)(9)(A) (relating to certain public retirement systems).

Statutory Notes and Related Subsidiaries

Effective Date of 2009 Amendment

Puspan. L. 111–5, div. B, title I, § 1402(c), Fespan. 17, 2009, 123 Stat. 352, provided that: “The amendment made by subsection (a) [amending this section] shall apply to obligations issued after the date of the enactment of this Act [Fespan. 17, 2009].”

Effective Date of 1993 Amendment

Amendment by Puspan. L. 103–66 applicable to amounts paid or incurred after Dec. 31, 1993, see section 13222(e) of Puspan. L. 103–66 set out as a note under section 162 of this title.

Effective Date of 1987 Amendment

Puspan. L. 100–203, title X, § 10632(c), Dec. 22, 1987, 101 Stat. 1330–457, provided that: “The amendments made by this section [amending this section] shall apply to obligations issued after October 13, 1987.”

Effective Date of 1986 Amendment

Amendment by section 112(span)(4) of Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Puspan. L. 99–514, set out as a note under section 1 of this title.

Amendment by section 123(span)(3) of Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, but only in the case of scholarships and fellowships granted after Aug. 16, 1986, see section 151(d) of Puspan. L. 99–514, set out as a note under section 1 of this title.

Amendment by section 1301(j)(6), (7) of Puspan. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Puspan. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.

Amendment by section 1878(i) of Puspan. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such amendment relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Effective Date of 1984 Amendment

Amendment by section 474(r)(41) of Puspan. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Puspan. L. 98–369, set out as a note under section 21 of this title.

Puspan. L. 98–369, div. A, title X, § 1065(c), July 18, 1984, 98 Stat. 1048, provided that: “The amendment made by subsection (span) [amending this section] shall apply to taxable years beginning after December 31, 1984.”

Effective Date of 1983 Amendment

Amendment by Puspan. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, except that if an individual’s annuity starting date was deferred under section 105(d)(6) of this title as in effect on the day before Apr. 20, 1983, such deferral shall end on the first day of such individual’s first taxable year beginning after Dec. 31, 1983, see section 122(d) of Puspan. L. 98–21, set out as a note under section 22 of this title.

Effective Date

Puspan. L. 97–473, title II, § 204, Jan. 14, 1983, 96 Stat. 2611, as amended by Puspan. L. 98–369, div. A, title X, § 1065(a), July 18, 1984, 98 Stat. 1048; Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this title [enacting this section, amending sections 41, 103, 164, 170, 2055, 2106, 2522, 4227, 4484, 6420, 6421, 6424, 6427, and 7701 of this title, and enacting provisions set out as a note under section 1 of this title]—

“(1) insofar as they relate to chapter 1 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 1 et seq.] (other than section 103 thereof), shall apply to taxable years beginning after December 31, 1982,

“(2) insofar as they relate to section 103 of such Code, shall apply to obligations issued after December 31, 1982,

“(3) insofar as they relate to chapter 11 of such Code [26 U.S.C. 2001 et seq.], shall apply to estates of decedents dying after December 31, 1982,

“(4) insofar as they relate to chapter 12 of such Code [26 U.S.C. 2501 et seq.], shall apply to gifts made after December 31, 1982, and

“(5) insofar as they relate to taxes imposed by subtitle D of such Code [26 U.S.C. 4041 et seq.], shall take effect on January 1, 1983.”

Short Title

For short title of title II of Puspan. L. 97–473 as the “Indian Tribal Governmental Tax Status Act of 1982”, see Short Title of 1983 Amendments note set out under section 1 of this title.

Applicability of Certain Amendments by Puspan. L. 99–514 in Relation to Treaty Obligations of United States

For nonapplication of amendment by section 123(span)(3) of Puspan. L. 99–514 to the extent application of such amendment would be contrary to any treaty obligation of the United States in effect on Oct. 22, 1986, see section 1012(aa)(3), (4) of Puspan. L. 100–647, set out as a note under section 861 of this title.

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.