IRC Section 6041 - PLR

1. Whether a tribal corporation to deliver health, employment and education is an integral part of Tribe and is not recognized as an entity separate from the Tribe for federal income tax purposes.
2. Whether educational assistance and benefits provided by the Corporation to members of the Tribe are excludible from the recipients' gross incomes for federal income tax purposes.
3. Whether the educational assistance and benefits provided by the Corporation are not subject to reporting under section 6041 of the Code.

PLR -200409033 PDF

(PLR-133381-03)

11/24/2003