Treasury Regulations, Subchapter A, Sec. 1.170A-1T
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Sec. 1.170A-1T Charitable, etc., contributions and gifts; allowance of deduction (temporary)
(a) through (j)(8) [Reserved]. For further guidance, see §1.170A–1(a) through (j)(8).
(j)(9) Charitable contributions paid by bona fide residents of a section 931 possession as defined in §1.931–1T(c)(1) or Puerto Rico are deductible only to the extent allocable to income that is not excluded under section 931 or 933. For the rules for allocating deductions for charitable contributions, see the regulations under section 861.
(j)(10) and (11) [Reserved] For further guidance, see §1.170–1(j)(10) and (11).
(k) Effective date. This section shall apply for taxable years ending after October 22, 2004.
[T.D. 9194, 70 FR 18928, Apr. 11, 2005]
