Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 6050L.—Returns Relating to Certain Donated Property
Internal Revenue Bulletin 2005-23 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.6050L–2T: Information returns by donees relating to qualified intellectual property contribu- tions (temporary).
How does a donor notify a donee organization that the donor intends to treat a contribution as a qualified intellectual property contribution, which in turn requires the donee to make a return under section 6050L(b)? See Notice 2005-41, page 1203.
June 6, 2005 1202 2005–23 I.R.B.
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