§8172

2 cases·2 cited

Statute Text — 26 U.S.C. §8172

Statute text not available for this section.

2 Citing Cases

15 West 17th Street LLC, Isaac Mishan, As Tax Matters Member of Ultimate Realty NY, LLC, Tax Matters Partner, Petitioners · 2016

iation from the charity oftheir contribution (and any good or service received in exchange)." I_b4 The Senate version ofthe bill reduced the $750 monetary threshold, requir- ing a CWA to substantiate all gifts of$250 or more. H.R. 2264, 103d Cong., sec. 8172 (1993) (as amended by the Senate, June 22, 1993). In this respect the confer- ence report followed the Senate amendment. See H.R. Conf. Rept. No. 103-213, at 565 (1993), 1993-3 C.B. 393, 443. Addressing the concerns charities had expressed a

Field v. Commissioner 32 T.C. 187 · 1959