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Notice 2007-9, 2007-5 I.R.B. 401, provides guidance under section 954(c)(6).

Part III.

Internal Revenue Bulletin 2019-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Guidance Providing a Safe Harbor Under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit

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▸Contents — Internal Revenue Bulletin 2019-27
Internal Revenue Bulletin 2019-27

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