Sec. 2011. Appropriative water rights charitable tax deduction
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/bill/115/hr/3275/ih/section-2011·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Not later than 2 years after the date of the enactment of this Act, the Secretary of the Treasury shall clarify, though a revenue ruling, regulation, or other guidance, the Federal tax treatment of charitable donations of water rights acquired by appropriation.