§ 20.2053-5 Deductions for charitable, etc., pledges or subscriptions.
Federal Code of Regulations
§ 20.2053-5 Deductions for charitable, etc., pledges or subscriptions.
(a) A pledge or a subscription, evidenced by a promissory note or otherwise, even though enforceable against the estate, is deductible (subject to any applicable limitations in § 20.2053–1) only to the extent that—
(b) Effective/applicability date. This section applies to the estates of decedents dying on or after October 20, 2009.
[T.D. 6296, 23 FR 4529, June 24, 1958, as amended at T.D. 9468, 74 FR 53664, Oct. 20, 2009]