§13705

1 cases·1 cited

Statute text not available for this section.

1 Citing Cases

13705(a), 131 Stat. at 2169. Petitioner has not argued, and the record contains no evidence, that BSDM or the Catholic Church filed a return that included the information required by sec. 170(f)(8)(B) such that this substantiation requirement would not apply. - 28 - [*28] having obtained a contemporaneous written acknowledgment ofthose expend