Get IRS Instruction 1120 & 1120-A 2006-2024
Rs beginning after August 17, 2006, must be supported by a dated bank record or receipt. See Substantiation requirements on page 10. New rules and restrictions apply to certain contributions of real property interests located in a registered historic district. Also, a $500 filing fee may apply to certain deductions over $10,000. See Special rules for contributions of certain easements in registered historic districts on page 10. The larger deductions for contributions of certain food inv.
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