### Question
How is the term Native Corporation defined?


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

> 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**

