The U.S. Tax Court held that a tax code rule involving charitable donations doesn’t apply currently because IRS hasn’t yet issued regs about it yet. The rule provides a waiver of the requirement that a charitable donor must secure and maintain contemporaneous written acknowledgment from the donee with respect to certain information if the donee files a return with that information “on such form and in accordance with such regulations as the Secretary may prescribe.” In the case, the taxpayer donated an easement to a charitable organization. (147 TC No. 19)
