[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.170A-11T]

[Page 129]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.170A-11T  Limitation on, and carryover of, contributions by 
corporations (temporary).

    (a) [Reserved]. For further guidance, see Sec. 1.170A-11(a).
    (b) Election by corporations on an accrual method--(1) [Reserved]. 
For further guidance, see Sec. 1.170A-11(b)(1).
    (2) The election must be made at the time the return for the taxable 
year is filed, by reporting the contribution on the return. There shall 
be attached to the return when filed a written declaration stating that 
the resolution authorizing the contribution was adopted by the board of 
directors during the taxable year. For taxable years beginning before 
January 1, 2003, the declaration shall be verified by a statement signed 
by an officer authorized to sign the return that it is made under 
penalties of perjury, and there shall also be attached to the return 
when filed a copy of the resolution of the board of directors 
authorizing the contribution. For taxable years beginning after December 
31, 2002, the declaration must also include the date of the resolution, 
the declaration shall be verified by signing the return, and a copy of 
the resolution of the board of directors authorizing the contribution is 
a record that the taxpayer must retain and keep available for inspection 
in the manner required by Sec. 1.6001-1(e).
    (c) through (d) [Reserved]. For further guidance, see Sec. 1.170A-
11(c) through (d).

[T.D. 9100, 68 FR 70704, Dec. 19, 2003]