26 U. S. Code § 170 - Charitable, etc. , contributions and gifts There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary
170 (number) - Wikipedia 170 (one hundred [and] seventy) is the natural number following 169 and preceding 171
170 - Wikipedia Year 170 (CLXX) was a common year starting on Sunday of the Julian calendar At the time, it was known as the Year of the Consulship of Clarus and Cornelius (or, less frequently, year 923 Ab urbe condita)
Sec. 170. Charitable, Etc. , Contributions And Gifts There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary