26 C.F.R. § 1.63-2. - § 1.63-2 Cross Reference.

Current as of January 1, 1970

Section 1.63-2 - § 1.63-2 Cross Reference.Section 1.63-2 - § 1.63-2 Cross Reference.

Section 1.63-1 - § 1.63-1 Change of Treatment With Respect to the Zero Bracket Amount and Itemized Deductions.Section 1.66-1 - § 1.66-1 Treatment of Community Income.

§ 1.63-2 Cross reference.

For rules with respect to charitable contribution deductions for nonitemizing taxpayers, see section 63 (b)(1)(C) and (i) and section 170(i) 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]

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