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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2019-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides safe harbors under section 162 of the Internal Revenue Code (Code) for certain payments made by a C corporation or a specified passthrough entity to or for the use of an organization described in section 170(c) if the C corporation or specified passthrough entity receives or expects to receive a state or local tax credit in return for such payment.

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▸Contents — Internal Revenue Bulletin 2019-4
Internal Revenue Bulletin 2019-4

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