[Code of Federal Regulations]
[Title 26, Volume 3]
[Revised as of April 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.170A-1T]

[Page 45]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec.  1.170A-1T  Charitable, etc., contributions and gifts; allowance of 
deduction (temporary).

    (a) through (j)(8) [Reserved]. For further guidance, see Sec.  
1.170A-1(a) through (j)(8).
    (j)(9) Charitable contributions paid by bona fide residents of a 
section 931 possession as defined in Sec.  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 Sec.  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]