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Internal Revenue Bulletin:  2012-35 

August 27, 2012 


Table of Contents

Notice 2012-52 Notice 2012-52

This notice advises taxpayers that, if all other requirements of section 170 of the Code are met, the Service will treat a contribution to a U.S. disregarded single member limited liability company that is wholly owned and controlled by a U.S. charity as a charitable contribution to a branch or division of the U.S. charity.

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