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Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

During the course of an examination, TEB agents request material records and information necessary to support a municipal bond issue's compliance with IRC section 103.

The IRS office of Tax Exempt Bonds provides a general overview on adminstrative procedures of the Voluntary Closing Agreement Program (TEB VCAP).

Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.

Insights into which tribes are eligible to receive deductible charitable contributions and how a tribe can qualify for the exemption.

TEB administers the TEB VCAP to assist issuers in resolving violations of the tax laws applicable to their bonds.

Insights into the different types of distributions and who receives them. Includes charts displaying the common types of distributions and the filing requirements, and information reporting applicable to them.

Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.

Office hours are hosted by the Office of Safeguards as an opportunity for agencies to gain insight or additional support regarding specific topics relevant to the Safeguarding process. Office hours serve as a forum for agencies to ask questions and interact with subject matter experts.