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TREAS/IRS RIN: 1545-BQ13 Publication ID: Fall 2021 
Title: ●Taxability of Tribally Chartered Corporations 
Abstract:

This is to provide guidance on taxability of tribally chartered corporations and requirements for a tribally chartered corporation to satisfy to share the tax status of the tribe.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7701   
Legal Deadline:
Action Source Description Date
NPRM  Statutory  Tentative deadline is 12/31/2021  12/31/2021 
Timetable:
Action Date FR Cite
NPRM  12/00/2021 
Additional Information: REG-113628-21 (NPRM) Drafter attorney Brian Choi (202) 317-3154 Reviewer attorney Laura Fields (202) 317-5020 Treasury attorney Colin Campbell (202) 870-1927 CC:PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Brian Choi
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5009,
Washington, DC 20224
Phone:202 317-3154
Email: brian.m.choi@irscounsel.treas.gov