# Definition of Contribution in Aid of Construction Under Section 118(c)
> **IRS** · Rule · Published 2006-03-07 · 71 FR 11306
## Document
- **Document number:** 06-55510
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 11306
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-03-07
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/03/07/06-55510/definition-of-contribution-in-aid-of-construction-under-section-118c)
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