CFR›Title 31›Subtitle B›Chapter V›Part 596›Subpart C›31 CFR 596.301 Citation31 CFR 596.301CorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 § 596.301 Donation.The term donation means a transfer made in the form of a gift or charitable contribution. Next 596.302 § 596.302 Effective date.
§ 596.301 Donation.The term donation means a transfer made in the form of a gift or charitable contribution.