SECTION 6. DRAFTING

INFORMATION

The principal author of this revenue procedure is Carol Cook of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities). For further information regarding this revenue procedure, contact Ms. Cook at (202) 622–1124 (not a toll-free call).

revenue procedures listing Indian tribal entities recognized as Indian tribal governments for purposes of section 7701(a)(40). See Rev. Proc. 83–87, 1983–2 C.B. 606; Rev. Proc. 2001–15, 2001–1 C.B. 465; Rev. Proc. 2002–64, 2002–2 C.B. 717. For each of the 2001 and 2002 revenue procedures, the Indian tribal entities listed were also the Indian tribes on the most recent annual list published by the Department of the Interior pursuant to the List Act.