SECTION 5. SPECIAL TRANSITION
Internal Revenue Bulletin 2006-4 · 2026-10-03 edition · updated 2026-10-04 · United States
RULE CONCERNING CONTENT OF CONTEMPORANEOUS WRITTEN ACKNOWLEDGMENT
Form 1098–C will be revised to reflect the information described in clauses (v) and (vi) of § 170(f)(12)(B) as added by the GO Zone Act. Until Form 1098–C is revised, a contemporaneous written acknowledgment will be treated as meeting the requirements of § 170(f)(12)(B) even if it does not contain the information described in clauses (v) and (vi) of § 170(f)(12)(B).
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