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Notice 2019-12

SECTION 5. APPLICABILITY DATE

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

The proposed regulation setting forth the safe harbor described in this notice will apply to payments made to section 170(c) entities after August 27, 2018. Prior to the issuance of that proposed regulation, taxpayers may rely on the provisions of this notice with respect to such payments.

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

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