# Prop. Treas. Reg. § 1.170A-13A: Substantiation requirement for certain contributions.

Proposed regulation, not in force. IA-74-93, 94-12830, published 1994-05-27 <https://www.federalregister.gov/documents/1994/05/27/94-12830/substantiation-requirement-for-certain-contributions>.

Par. 2. Section 1.170A-13A is added to read as follows:

[The text of this proposed section is the same as the text of Sec. 1.170A-13T published elsewhere in this issue of the Federal Register].