Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Correction
other · IRS · Rule · Published 2018-09-11 · Effective 2018-09-11 · 83 FR 45826
Document
Document number
2018-19679
Federal Register citation
83 FR 45826
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2018-09-11
Effective date
2018-09-11
Treasury docket
TD 9836
Abstract
This document contains corrections to final regulations (TD 9836) that were published in the Federal Register on Monday, July 30, 2018. The final regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions.