(a) No provision of this Act (the Alaska Native Claims Settlement Act Amendments of 1987), exercise of authority pursuant to this Act, or change made by, or pursuant to, this Act in the status of land shall be construed to validate or invalidate or us any way affect
(1) any assertion that a Native organization (including a federally recognized tribe, traditional Native council, or Native council organized pursuant to the Act of June 18, 1934 (48 Stat. 987), as amended) has or does not have governmental authority over lands (including management of, or regulation of the talking of, fish and wildlife) or persons within the boundaries of the State of Alaska, or
(2) any assertion that Indian country (as defined by 18 US.C. 1151 or any other authority) exists or does not exist within the boundaries of the State of Alaska.
(b) Nothing in the Alaska Native Claims Settlement Act Amendments of 1987 (or any amendment made thereby) shall be construed
(1) to diminish or enlarge the ability of the Federal Government to assess, collect, or otherwise enforce any Federal tax, or
(2) to affect, for Federal tax purposes, the valuation of any stock issued by a Native Corporation.