Law Dictionary

Indian Country

(Tax Law)

In 1948, Congress gave the concept of Indian Country its present definition. 18USC section 1151 provides:

• all land within the limits of any Indian reservation under the jurisdiction of the United States government, notwithstanding the issuance of any patent, and including rights-of-way running through the reservation;
• all dependent Indian communities within the borders of the United States, whether within the original or subsequently acquired territory thereof; and
• all Indian allotments, the Indian titles to which have not been extinguished, including rights-of-way running through the same.

Source : Internal Revenue Service - United States Department of Treasury

Language : English

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