The Mucho Oro Indian Tribe operates a casino on its reservation in Arizona. The casino is very profitable, and therefore the tribe has excess money to invest. The tribe is approached by an entrepreneur who wants to build an outlet mall next to the casino. The entrepreneur would like to operate the outlet mall as an S corporation. Both he and the tribe would be shareholders in the new S corporation.

a. List as many possible tax research issues as you can to determine whether this plan of organization would be allowed under the current tax law.

b. After completing your list of tax research issues, list the keywords you might use to construct an online tax research query.