26 CFR 1.139E-0
§ 1.139E-0 Table of contents.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 1.139E-0, § 1.139E-0 Table of contents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109063
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Full text
This section lists the major captions for §§ 1.139E-1 and 1.139E-2.
(a) Overview.
(b) Definitions.
(1) Act.
(2) Benefit.
(3) Code.
(4) Indian Tribal Government.
(5) Indian Tribal Government Program.
(6) Tribal General Welfare Benefit.
(7) Tribe.
(8) Tribal Program Participant.
(9) Tribal Member.
(10) Dependent.
(c) Indian Tribal Government Program.
(1) In general.
(2) Program must be established.
(3) Program must be administered under specified guidelines.
(4) Program cannot discriminate in favor of members of the governing body of the Tribe.
(5) No limitation on source of funds.
(d) Tribal General Welfare Benefits.
(1) In general.
(2) Benefits must be for the promotion of general welfare.
(3) Benefits must be available.
(4) Benefits cannot be lavish or extravagant.
(5) Benefits cannot be compensation for services.
(6) Loans from an Indian Tribal Government to a Tribal Program Participant.
(e) Cultural or ceremonial activities.
(1) In general.
(2) Application.
(3) Examples.
(f) Section 2(c) of the Act.
(g) Audit suspension.
(h) Applicability date.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.