{"data":{"id":"us/26-cfr-1.63-2","jurisdiction":"us","citation":"26 CFR 1.63-2","heading":"-2 Cross reference.","body":"For rules with respect to charitable contribution deductions for nonitemizing taxpayers, see section 63 (b)(1)(C) and (i) and section 170(i) of the Internal Revenue Code of 1954.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b9315d0358c35fc70cf853dcc5bee99872a803c25c1b52343ca3432879ee2a77","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.63-1","next":"us/26-cfr-1.66-1"},"notice":"GroundRules: Original legal text. Not legal advice."}