26 U. S. Code § 170 - Charitable, etc. , contributions and gifts There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary
170 (number) - Wikipedia 170 (one hundred [and] seventy) is the natural number following 169 and preceding 171
Charitable contribution deductions - Internal Revenue Service You may deduct a charitable contribution made to, or for the use of, any of the following organizations that otherwise are qualified under section 170 (c) of the Internal Revenue Code:
26 USC 170: Charitable, etc. , contributions and gifts There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary
170 - Wikipedia The denomination 170 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years
eCFR :: 26 CFR 1. 170A-1 -- Charitable, etc. , contributions and gifts . . . Any charitable contribution, as defined in section 170 (c), actually paid during the taxable year is allowable as a deduction in computing taxable income irrespective of the method of accounting employed or of the date on which the contribution is pledged