Rev. Rul. 56-110
Rev. Rul. 56-110; 1956-1 C.B. 488
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- Tax Analysts Electronic Citationnot available
Where a business enterprise of an Indian tribe was not organized by specific statutory authorization of the Congress of the United States and is not operated by the Department of the Interior, but was organized and is operated by the tribe itself with the approval and under the supervision and control of the Bureau of Indian Affairs of the Department of the Interior, such enterprise does not constitute an instrumentality wholly owned by the United States within the meaning of section 3306(c)(6) of the Federal Unemployment Tax Act (chapter 23, subtitle C, Internal Revenue Code of 1954). Such an activity is considered a tribal enterprise and services performed in its employ are not excepted from `employment' under such section.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available