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Introduction

SECTION 2. GUIDANCE UNDER

Internal Revenue Bulletin 2008-43 · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 170(e)

For a particular qualified contribution of inventory property under § 170(e)(3) that otherwise satisfies the requirements of § 170 and the relevant regulations, the Service will not challenge a taxpayer’s computation of the deductible amount and the required adjustment to cost of goods sold under either (1) § 170(e)(3) and § 1.170A–4A(c), or (2) § 170(e)(1) and § 1.170A–1(c).

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▸Contents — Internal Revenue Bulletin 2008-43
Internal Revenue Bulletin 2008-43

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