Treasury Regulations (26 C.F.R.)
26 CFR § 1.139E-0
Table of contents.
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.
[TD 10040, 90 FR 58400, Dec. 16, 2025]
Source: view the official text
In this part (40 sections)
- 1.121-3 · Reduced maximum exclusion for taxpayers failing to meet…
- 1.121-4 · Special rules.
- 1.121-5 · Suspension of 5-year period for certain members of the…
- 1.122-1 · Applicable rules relating to certain reduced uniformed…
- 1.123-1 · Exclusion of insurance proceeds for reimbursement of certain…
- 1.125-3 · Effect of the Family and Medical Leave Act (FMLA) on the…
- 1.125-4 · Permitted election changes.
- 1.127-1 · Amounts received under a qualified educational assistance…
- 1.127-2 · Qualified educational assistance program.
- 1.132-0 · Outline of regulations under section 132.
- 1.132-1 · Exclusion from gross income for certain fringe benefits.
- 1.132-2 · No-additional-cost services.
- 1.132-3 · Qualified employee discounts.
- 1.132-4 · Line of business limitation.
- 1.132-5 · Working condition fringes.
- 1.132-6 · De minimis fringes.
- 1.132-7 · Employer-operated eating facilities.
- 1.132-8 · Fringe benefit nondiscrimination rules.
- 1.132-9 · Qualified transportation fringes.
- 1.133-1T · Questions and answers relating to interest on certain loans…
- 1.139E-0 · Table of contents.
- 1.139E-1 · Tribal general welfare benefits.
- 1.139E-2 · Alaska Native regional or village corporations.
- 1.141-0 · Table of contents.
- 1.141-1 · Definitions and rules of general application.
- 1.141-2 · Private activity bond tests.
- 1.141-3 · Definition of private business use.
- 1.141-4 · Private security or payment test.
- 1.141-5 · Private loan financing test.
- 1.141-6 · Allocation and accounting rules.
- 1.141-7 · Special rules for output facilities.
- 1.141-8 · $15 million limitation for output facilities.
- 1.141-9 · Unrelated or disproportionate use test.
- 1.141-10 · Coordination with volume cap. [Reserved]
- 1.141-11 · Acquisition of nongovernmental output property. [Reserved]
- 1.141-12 · Remedial actions.
- 1.141-13 · Refunding issues.
- 1.141-14 · Anti-abuse rules.
- 1.141-15 · Effective/applicability dates.
- 1.141-16 · Effective dates for qualified private activity bond…