Sec. 1.170-1 Charitable, etc., contributions and gifts; allowance of deduction (Before amendment by Tax Reform Act of 1969). [Removed]

[T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 6605, 27 FR 8094, Aug. 15, 1962; T.D. 6785, 29 FR 18499, Dec. 29, 1964; T.D. 6832, 30 FR 8574, July 7, 1965; T.D. 6900, 31 FR 14633, Nov. 17, 1966; T.D. 7084, 36 FR 266, Jan. 8, 1971; T.D. 7207, 37 FR 20768, Oct. 4, 1972. Removed by T.D. 9836, 83 FR 36417-36428, July 30, 2018.]