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Code of Federal Regulations Title 26. Internal Revenue § 26.1.63–2 Cross reference

Current as of October 02, 2022 | Updated by FindLaw Staff

For rules with respect to charitable contribution deductions for nonitemizing taxpayers, see section 63(b)(1)(C) and (i) and section 170(i) of the Internal Revenue Code of 1954.

(Authority:  Secs. 170(a)(1) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 58, 26 U.S.C. 170(a)(1);  68A Stat. 917, 26 U.S.C. 7805))

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.63–2 Cross reference - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-63-2/

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