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TREAS/IRS | RIN: 1545-BH62 | Publication ID: Fall 2013 |
Title: Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions | |
Abstract: Revisions to substantiation, recordkeeping, and reporting requirements under section 170 are provided to implement statutory changes. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 170(f)(11) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-140029-07 Drafting attorney: Susan J. Kassell (202) 622-6861 Reviewing attorney: Karin G. Gross (202) 622-5020 Treasury attorney: Alexandra Minkovich (202) 622-5293 CC:ITA | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Susan J. Kassell Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4045, Washington, DC 20224 Phone:202 622-5020 Fax:202 622-7241 Email: susan.j.kassell@irscounsel.treas.gov |