96 STAT. 2608
PUBLIC LAW 97-473—JAN. 14, 1983
SEC. 202. INDIAN TRIBAL GOVERNMENTS TREATED AS STATES FOR CERTAIN PURPOSES. (a) GENERAL RULE.—Chapter 80 (relating to general rules) is amended by adding at the end thereof the following new subchapter: Subchapter C—Provisions Affecting More than One Subtitle "Sec. 7871. Indian tribal governments treated as States for certain purposes. 26 USC 7871.
26 USC 4041 et
- 926 USC 4061 et
2?usc 4251 26 USC 4481.
26 USC 4911 et
- 926 USC 4940.
"SEC. 787L INDIAN TRIBAL GOVERNMENTS TREATED AS STATES FOR CERTAIN PURPOSES. "(a) GENERAL RULE.—An Indian tribal government shall be
treated as a State— "(1) for purposes of determining whether and in what amount any contribution or transfer to or for the use of such government (or a political subdivision thereof) is deductible under— "(A) section 170 (relating to income tax deduction for charitable, etc., contributions and gifts), "(B) sections 2055 and 2106(a)(2) (relating to estate tax deduction for transfers of public, charitable, and religious uses), or "(C) section 2522 (relating to gift tax deduction for charitable and similar gifts); "(2) subject to subsection (b), for purposes of any exemption from, credit or refund of, or payment with respect to, an excise tax imposed by—
- '(A) chapter 31 (relating to tax on special fuels),
"(B) chapter 32 (relating to manufacturers excise taxes), « ( Q subchapter B of chapter 33 (relating to communica*^°"^ excise tax), or "(^) subchapter D of chapter 36 (relating to tax on use of certain highway vehicles); "(3) for purposes of section 164 (relating to deduction for taxes); "(4) subject to subsection (c), for purposes of section 103 (relating to interest on certain governmental obligations); "(5) for purposes of section 511(a)(2)(B) (relating to the taxation of colleges and universities which are agencies or instrumentalities of governments or their political subdivisions); "(6) for purposes of— "(A) section 37(e)(9)(A) (relating to certain public retirement systems), "(B) section 41(c)(4) (defining State for purposes of credit for contribution to candidates for public offices), "(C) section 117(b)(2)(A) (relating to scholarships and fellowship grants), and "(D) section 403(b)(l)(A)(ii) (relating to the taxation of contributions of certain employers for employee annuities); and "(7) for purposes of— "(A) chapter 41 (relating to tax on excess expenditures to influence legislation), and "(B) subchapter A of chapter 42 (relating to private foundations). "(b) ADDITIGNAL REQUIREMENTS FOR EXCISE TAX EXEMPTIONS.—
Paragraph (2) of subsection (a) shall apply with respect to any transaction only if, in addition to any other requirement of this title
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