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Code · BILL · 115th Congress · H.R. 1 (UNKNOWN) — 115 HR 1 EAS2: Tax Cuts and Jobs Act · Sec. 13705

Sec. 13705. Repeal of substantiation exception in case of contributions reported by donee

35 words·~1 min read·/bill/115/hr/1/unknown/section-13705

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Section 170(f)(8) is amended by striking subparagraph
(D)and by redesignating subparagraph
(E)as subparagraph (D). The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2016.
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