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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... "
Description of tax bills (S. 1600, S. 1579, S. 108, S. 1464, and S. 1549 ... - Page 13
by United States. Congress. Joint Committee on Taxation - 1983 - 21 pages
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General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th ...

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,...
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Tax Reform Act of 1976: Proposed Supplemental Report of the Committee on ...

United States. Congress. Senate. Committee on Finance - 1976 - 178 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,...
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Summary of the Conference agreement on the Tax reform act of 1976 (H.R. 10612)

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,...
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Description of Provisions Listed for Further Hearings by the Committee on ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1976 - 108 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,...
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Miscellaneous Tax Bills: Hearing Before the Subcommittee on ..., Volume 6

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1979
...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...
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Description of Miscellaneous Tax Bills Listed for a Hearing Before the ...

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...
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Tax Treatment of Interest and Dividends, Charitable Contributions of Certain ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1982 - 300 pages
...fair market value 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...
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Miscellaneous Tax Legislation: Hearings Before the Subcommittee on Select ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1982 - 274 pages
...fair market value 5 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...
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Description of tax bills (H.R. 4667, H.R. 4948, H.R. 5177, H.R. 5470, and H ...

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...
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Description of Tax Bills (S. 120, S. 1397, S. 1584, S. 1814, S. 1815, and S ...

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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