StacksVerified U.S. regulatory reference

26 CFR §1.63-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.