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trust relationship
(Tax Law)
It is the unique relationship that exists between the United States Government and federally recognized tribes. At its broadest, it is characterized by the mixture of legal duties, moral obligations, understandings and expectancies that have arisen from the entire course of dealings between the federal government and the tribes. In its narrowest sense, the relationship approximates that of trustee and beneficiary, with the trustee (the United States) subject in some degree to legally enforceable responsibilities.
Source : Internal Revenue Service - United States Department of Treasury
Language : English