Pub. L. 115-97, tit. I, subtit. C, pt. VIII, sec. 13705

REPEAL OF SUBSTANTIATION EXCEPTION IN CASE OF CONTRIBUTIONS REPORTED BY DONEE.

EnactedYear: 2017Length: 50 wordsOfficial source
SEC. 13705. REPEAL OF SUBSTANTIATION EXCEPTION IN CASE OF CONTRIBUTIONS REPORTED BY DONEE.(a) In General.—Section 170(f)(8) is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D).(b) Effective Date.—The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2016.
Pub. L. 115-97, tit. I, subtit. C, pt. VIII, sec. 13705: REPEAL OF SUBSTANTIATION EXCEPTION IN CASE OF CONTRIBUTIONS REPORTED BY DONEE. | Justis AI