The Service has issued Email Chief Counsel Advice in which it concludes that a corporation that is a partner in a partnership can take a deduction for a charitable contribution made by the partnership as though the C corporation actually made the contribution from its distributive share.  MORE »

In emailed Chief Counsel Advice pursuant to a pending case, the IRS reviews the contemporaneous written acknowledgment requirements for gifts of conservation easements under section 170(f)(8)(A).  MORE »