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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Taxable Years Beginning Before January 1, 1987 |
§ 1.41-8A - Same—effective dates.
Latest version.
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(a)
Political contributions. Except as otherwise provided, these regulations apply to political contributions made in taxable years of the contributor beginning after December 31, 1971.(b)
Newsletter fund contributions. These regulations apply to newsletterfund contributions made in taxable years of the contributor beginning after December 31, 1974.