§247. Contributions to Alaska Native Settlement Trusts — Inbound Citations
26 U.S.C. § 247
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 247 as a whole
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(e) Notwithstanding section 247, no deduction shall be allowed to a Native Corporation for purposes of any amounts described in subsection (a).
Citations to §247(e)
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(1) Any Native Corporation (as defined in subsection (m) of section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m))) which has made a contribution to a Settlement Trust (as defined in subsection (t) of such section) to which an election under subsection (e) of section 247 applies shall provide such Settlement Trust with a statement regarding such election not later than January 31 of the calendar year subsequent to the calendar year in which the contribution was made.
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(A) the total amount of contributions to which the election under subsection (e) of section 247 applies,