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


### Answer
The term **Indian tribe** is defined in *26 U.S.C. § 45* as follows -

> given such term by section 7871(c)(3)(E)(ii).

#### Citation:
  - *26 U.S.C. § 45*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

