 | United States. Congress. Joint Committee on Taxation - 1976 - 710 pages
...complied with, the charitable deduction is generally for the sum of (1) the taxpayer's basis in the 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,... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 184 pages
...complied with, the charitable deduction will generally be for the sum of (1) the taxpayer's basis in the 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,... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 120 pages
...generally allows corporations a charitable deduction for the sum of ( 1 ) the taxpayer's basis in the 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,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1976 - 104 pages
...complied with, the charitable deduction will generally be for the sum of (1) the taxpayer's basis in the 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,... | |
 | United States. Congress. Joint Committee on Taxation - 1980 - 40 pages
...complied with, the charitable deduction is generally for the sum of (1) the taxpayer's basis 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... | |
 | 1982 - 28 pages
...market value 7 determined at the time of the contribution and the donor's basis in the property) . However, in no event would a deduction be allowed for any amount in excess of twice the basis of the property. For example, if a manufacturer makes a qualifying contribution... | |
 | 1983 - 44 pages
...charitable deduction allowed for the contribution generally equals the sum of (1) the donor's basis in the donated 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. Also, no deduction... | |
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If all these conditions are complied with, the charitable deduction is generally for the sum of (1) the taxpayer's basis in the property and (2) one-half of the unrealized appreciation. However, in no event is a deduction to be allowed for an amount which... 
