| United States. Congress. Joint Committee on Taxation - 1976 - 710 pages
...property and (2) one-half of the unrealized appreciation. However, in no event is a deduction to be allowed for an amount which exceeds twice the basis of the property. Furthermore, no deduction is to be allowed for any part of the unrealized appreciation which would... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1976 - 104 pages
...property and (2) one-half of the unrealized appreciation. However, in no event is a deduction to be allowed for an amount which exceeds twice the basis of the property. Furthermore, no deduction is to be allowed for any part of the unrealized appreciation which would... | |
| United States. Congress. Senate. Committee on Finance - 1976 - 184 pages
...property and (2) one-half of the unrealized appreciation. However, in no event is a deduction to be allowed for an amount which exceeds twice the basis of the property. Furthermore, no deduction is to be allowed for any part of the unrealized appreciation which would... | |
| United States. Congress. House. Committee on Ways and Means - 1976 - 120 pages
...property and (2) one-half of the unrealized appreciation. However, in no event is a deduction to be allowed for an amount which exceeds twice the basis of the property. In addition, no deduction is to be allowed for any part of the unrealized appreciation which would... | |
| United States. Congress. Joint Committee on Taxation - 1980 - 40 pages
...in the property and (2) one-half of the unrealized appreciation. However, in no event is a deduction allowed for an amount which exceeds twice the basis of the property. Furthermore, no deduction is to be allowed for any part of the unrealized appreciation which would... | |
| United States. Congress. Joint Committee on Taxation - 1981 - 424 pages
...fair market value determined at the time of the contribution). However, in no event is a deduction allowed for an amount which exceeds twice the basis of the property. Effective Date The provision applies to charitable contributions made after the date of enactment of... | |
| 1981 - 446 pages
...fair market value determined at the time of the contribution). However, in no event is a deduction allowed for an amount which exceeds twice the basis of the property. Effective Date The provision applies to charitable contributions made after the date of enactment of... | |
| 1983 - 52 pages
...of ordinary income property donated for the care of the needy, the ill, or infants (sec. 17(XeX3)). deduction under the special rule allowed for an amount which exceeds twice the basis of the property. To qualify for this special deduction rule, a corporate contribution of scientific equipment to a college... | |
| |