### Question
Can you define what Native Corporation means?


### Answer
**Native Corporation** is defined as the following in *26 U.S.C. § 170*:

> given such term by section 3(m) of the Alaska Native Claims Settlement Act.

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

