The Substantial Substantiation Rules For Code Section 170

By Bryan Camp ( October 1, 2018, 3:43 PM EDT) -- The charitable deduction took a big hit last December when Congress bumped up the standard deduction amounts. Taxpayers now need much larger amounts of below-the-line deductions to overtake the standard deduction amounts. That means that if a taxpayer does have charitable deductions to itemize, the substantiation rules are likely to be all the more important to the success of that deduction....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!