Reg. § 1.63-2 Cross reference.

26 CFR § 1.63-2eCFR, current through 2026-07-14

For rules with respect to charitable contribution deductions for nonitemizing taxpayers, see section (b)(1)(C) and (i) and section of the Internal Revenue Code of 1954.

(Secs. 170(a)(1) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 58, 26 U.S.C. 170(a)(1); 68A Stat. 917, 26 U.S.C. 7805)

[T.D. 8002, 49 FR 50666, Dec. 31, 1984]