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TREAS/IRS RIN: 1545-BF63 Publication ID: Fall 2010 
Title: Activities Customarily Performed By States and Local Governments 
Abstract: The advanced notice of proposed rulemaking prepares guidance providing that the Internal Revenue Service and the Department of Treasury expect to issue for purposes of tax exempt bonds issued by Indian tribal governments under sections 103(a) and 7871(a)(4) of the Internal Revenue Code. Plan activity will be considered an activity customarily performed by State and local governments with general taxing power within the meaning of section 7871(e) only if: (1) The activity is one conducted by a requisite number of State or local governments, (2) the activity has been conducted by States or local governments for a requisite period of time, and (3) the activity is not a commercial or industrial activity. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 7871(e)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  08/09/2006  71 FR 45474   
ANPRM Comment Period End  11/07/2006    
NPRM  12/00/2010    
Additional Information: REG-118788-06 Drafting attorney: David E. White (202) 622-3049 Reviewing attorney: Timothy L. Jones (202) 622-3701 Treasury attorney: John Cross (202) 622-1322 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Tribal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
David E. White
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3049
Fax:202 622-4437
Email: david.white@irscounsel.treas.gov