From our private database of 44,400+ case briefs, written and edited by humans—never with AI.
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 ()
What to do next…
Here's why 706,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 44,400 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
