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Introduction

SECTION 4. DEFINITIONS

Internal Revenue Bulletin 2011-49 · 2026-10-03 edition · updated 2026-10-04 · United States

For purposes of this revenue procedure: .01 Indian tribe . The term “Indian tribe” has the same meaning as in 25 U.S.C. § 2703(5). .02 IGRA trust . An “IGRA trust” is a trust that an Indian tribe establishes under

December 5, 2011 835 2011–49 I.R.B.

DRAFTING INFORMATION

The principal author of this revenue procedure is Christina Glendening of the Office of the Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Glendening at (202) 622–4920 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 42; 1.42–14.)

Rev. Proc. 2011–57

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▸Contents — Internal Revenue Bulletin 2011-49
Internal Revenue Bulletin 2011-49

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