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Introduction

SECTION 4. COMMENTS

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

REQUESTED

The Service and the Treasury Department request comments regarding the computation of the deductible amount and the required adjustment to cost of goods sold for charitable contributions of inventory property under § 170(e)(3) as well as any other issues related to inventory contributions that should be addressed in future guidance.

2008–43 I.R.B. 1000 October 27, 2008

Treatment of Certain Obligations Under Section 956(c)

Notice 2008–91

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