RR No. 13-98 — Prescribes the regulations to implement RA No. 8424 entitled "An Act Amending the National Internal Revenue Code as amended" Digest

REVENUE REGULATIONS NO. 13-98 issued December 14, 1998 prescribes the regulations to implement Republic Act No. 8424 entitled "An Act Amending the National Internal Revenue Code as amended", specifically Section 34 (H) relative to the deductibility of contributions or gifts actually paid or made to accredited donee institutions in computing taxable income.