### Question
How is the term Indian tribe defined?


### Answer
The term **Indian tribe** is defined in *26 U.S.C. § 139D* as the following:

> given such term by section 45A(c)(6).

#### Citation:
  - *26 U.S.C. § 139D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

