Académique Documents
Professionnel Documents
Culture Documents
26 CFR Part 1
REG-158138-04
RIN 1545-BE11
temporary regulations.
2004.
submits comments.
SUPPLEMENTARY INFORMATION:
organizations.
by 26 U.S.C. 6103.
Background
under the American Jobs Creation Act of 2004 (Public Law 108-
3, 2004.
reports the qualified donee income for the taxable year and
the donor) on or before the last day of the first full month
Special Analyses
based upon the fact that few, if any, small entities will be
scheduled, notice of the date, time, and place for the public
Drafting Information
Administration).
follows:
Register].
Enforcement.