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SECTION 4. DEFINITIONS

Internal Revenue Bulletin 2012-51 · 2026-10-03 edition · updated 2026-10-04 · United States

The following definitions apply for purposes of this revenue procedure.

.01 Indian tribal government. The term “Indian tribal government” has the same meaning as in § 7701(a)(40) but for purposes of this revenue procedure includes agencies or instrumentalities of the Indian tribal government.

.02 Indian tribe. The term “Indian tribe” has the same meaning as in § 45A(c)(6).

.03 Member of an Indian tribe . The term “member of an Indian tribe” has the same meaning as in 25 C.F.R. § 290.2.

.04 Reservation . The term “reservation” has the same meaning as in § 168(j).

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▸Contents — Internal Revenue Bulletin 2012-51
Internal Revenue Bulletin 2012-51

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