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


### Answer
**Indian reservation** is defined as the following in *26 U.S.C. § 168*:

> a reservation, as defined in—


(A) section 3(d) of the Indian Financing Act of 1974 (25 U.S.C. 1452(d)), or


(B) section 4(10) of the Indian Child Welfare Act of 1978 (25 U.S.C. 1903(10))

#### Citation:
  - *26 U.S.C. § 168*
  - 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**

