Income Tax
Internal Revenue Bulletin 2018-33 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9836, page 291. These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulations reflect the enactment of provisions under the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006.
Finding Lists begin on page ii.
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