§ 596.301 Donation.
Current through Oct 6, 2026 · Read all of Part 596
The term donation means a transfer made in the form of a gift or charitable contribution.
Current through Oct 6, 2026 · Read all of Part 596
The term donation means a transfer made in the form of a gift or charitable contribution.
← § 596.202 Evasions; attempts; conspiracies.§ 596.302 Effective date. →