U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 80—General RulesTitle 26SubchapterSubchapter C—Provisions Affecting More Than One SubtitleContents§ 7871. Indian tribal governments treated as States for certain purposes§ 7872. Treatment of loans with below-market interest rates§ 7873. Income derived by Indians from exercise of fishing rights§ 7874. Rules relating to expatriated entities and their foreign parents