# Treas. Reg. § 1.63-2: Cross reference.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.63-2>. Interprets 26 U.S.C. § 63.

For rules with respect to charitable contribution deductions for nonitemizing taxpayers, see section 63 (b)(1)(C) and (i) and section 170(i) of the Internal Revenue Code of 1954. 

[T.D. 8002, 49 FR 50666, Dec. 31, 1984]