Treasury Regulations (26 C.F.R.)
26 CFR § 1.139E-2
Alaska Native regional or village corporations.
An Alaska Native regional or village corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.), may choose to apply the rules in § 1.139E-1 until rules that specifically address the application of the requirements of section 139E of the Internal Revenue Code to Alaska Native regional or village corporations are published under this section. However, an Alaska Native regional or village corporation that chooses to apply the rules in § 1.139E-1 must apply all of the rules of § 1.139E-1 with respect to any general welfare benefits provided to a shareholder of the Alaska Native regional or village corporation (and the shareholder's spouse and dependents) and other Tribal Program Participants (as defined in § 1.139E-1(b)).
[TD 10040, 90 FR 58400, Dec. 16, 2025]
Source: view the official text
In this part (40 sections)
- 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…
- 1.142-0 · Table of contents.
- 1.142-1 · Exempt facility bonds.