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Finanse publiczne · 11/08/2020

IRS Finalizes Regulations on Charitable Payments for Business Purposes

The Internal Revenue Service (IRS) has released final regulations under sections 162, 164, and 170 of the Internal Revenue Code, clarifying the treatment of payments made to charitable entities in exchange for business purposes and providing safe harbors for certainty in tax compliance.

Source: Federal Register — Department of the TreasuryOpen original release →