### Question
What is the definition of qualified Indian lands?


### Answer
The definition of **qualified Indian lands** is as follows in *26 U.S.C. § 7871*:

> land which is held in trust by the United States for the benefit of an Indian tribe

#### Citation:
  - *26 U.S.C. § 7871*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 80-GENERAL RULES > Subchapter C-Provisions Affecting More Than One Subtitle**

