### Question
Can you define what Indian tribe means?


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

> 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**

