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" For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 445
1970
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United States Code, Volume 6

United States - 1965 - 1110 pages
...contribution year. (c) Charitable contribution defined. For purposes of this section, the term "charitable contribution" means a contribution or gift to or for...foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes. (2) A corporation,...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...• * • (c) Charitable contributions defined. For purposes of this section, the term "charitable contribution" means a contribution or gift to or for...foregoing, or the United States or the District of Columbia, but only If the contribution or gift is made for exclusively public purposes. (2) A corporation,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...contribution year. (c) Charitable contribution defined. For purposes of this section, the term "charitable contribution" means a contribution or gift to or for...foregoing, or the United States or the District of Columbia, but only If the contribution or gift Is made for exclusively public purposes. (2) A corporation,...
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The Code of Federal Regulations of the United States of America

1967 - 676 pages
...year. (c) Charitable contribution defined. For purposes of this section, the term "charitable § 1.170 contribution" means a contribution or gift to or for...foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes. (2) A corporation,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1764 pages
...taxable year. (c) Charitable contribution defined. For purposes of this section, the term "charitable contribution" means a contribution or gift to or for...foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes. (2) A corporation,...
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The Code of Federal Regulations of the United States of America

1975 - 424 pages
...contribution year. (c) Charitable contribution defined. For purposes of this section, the term "charitable contribution" means a contribution or gift to or for...foregoing, or the United States or the District of Columbia, but only If the contribution or gift IB made for exclusively public purposes. (2) A corporation,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1618 pages
...purposes of this section, the term "charitable contribution" means a contribution or gift to or lor the use of — (1) A State, a Territory, a possession...foregoing, or the United States or the District of Columbia, but only If the contribution or gift is made for exclusively public purposes. (2) A corporation,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1964 - 214 pages
...Indebtedness. (c) Charitable contribution defined,. For purposes of this section, the term "charitable contribution" means a contribution or gift to or for...the United States, or any political subdivision of uny of the foregoing, or the United States or the District of Columbia, but only if the contribution...
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The Code of Federal Regulations of the United States of America

1971 - 744 pages
...the term "charitable § 1.170 contribution" means a contribution or gift to or for the use oí — (1) A State, a Territory, a possession of the United...foregoing, or the United States or the District of Columbia, but only If the contribution or gift Is made for exclusively public purposes. (2) A corporation,...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1963 - 1436 pages
...» * * (c) CHARITABLE CONTRIBUTION DEFINED. — For purposes of this section, the term "charitable contribution" means a contribution or gift to or for...foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes. (2) A corporation,...
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