Regulations last checked for updates: Aug 24, 2025

Title 26 - Internal Revenue last revised: Jul 11, 2025
All TitlesTitle 26Chapter IPart 305 - PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
authority: Sec. 7805 (68A Stat. 917, 26 U.S.C. 7805) Internal Revenue Code of 1954
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