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


### Answer
The term **Indian tribe** is defined in *26 U.S.C. § 3306* as follows -

> given to such term by section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)),[4](#3306_4_target) and includes any subdivision, subsidiary, or business enterprise wholly owned by such an Indian tribe.

#### Citation:
  - *26 U.S.C. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

