Revenue Ruling 78-38

1978-1 C.B. 68 (1978)

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Revenue Ruling 78-38

Internal Revenue Service
1978-1 C.B. 68 (1978)

Facts

Under Treasury Regulation § 1.170A-1(a)(1), an individual is entitled to a deduction for a charitable contribution “actually paid” during the taxable year. After a taxpayer used a credit card to make a contribution to a charitable organization, the Internal Revenue Service (IRS) issued a revenue ruling to clarify whether the taxpayer’s contribution entitled the taxpayer to a deduction in the year the charge was made.

Rule of Law

Issue

Holding and Reasoning ()

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