| United States. Internal Revenue Service - 1976 - 612 pages
...the property is to be used by the donee solely for the care of the ill, the needy, or infants ; "(ii) the property is not transferred by the donee in exchange for money, other property, or services ; "(iii) the taxpayer receives from the donee a written statement representing that its use and disposition... | |
| United States - 1976 - 424 pages
...the property is to be used by the donee solely for the cere of the ill, the needy, or infants ; "(ii) the property is not transferred by the donee in exchange for money, other property, or services ; "(iii) the taxpayer receives from the donee a written statement representing that its use and disposition... | |
| 1981 - 446 pages
...sec. 174), or for research training in the United States in the physical or biological sciences; 5 (5) The property is not transferred by the donee in...will be in accordance with the last two requirements. Allowable deduction If all the conditions are satisfied, the charitable deduction is generally for... | |
| United States. Congress. Joint Committee on Taxation - 1981 - 424 pages
...sec. 174), or for research training in the United States in the physical or biological sciences; 5 (5) The property is not transferred by the donee in...will be in accordance with the last two requirements. Allowable deduction If all the conditions are satisfied, the charitable deduction is generally for... | |
| 1982 - 28 pages
...exchange for money, other property, or services ; and (6) The donor receives the research organization's written statement representing that the use and disposition...will be in accordance with the last two requirements. Allowable deduction If all the conditions are satisfied, the charitable deduction allowed by the bill... | |
| United States. Congress. Joint Committee on Taxation - 1983 - 36 pages
...required, under the bill, to satisfy the following requirements: (1) The donated property must not be transferred by the donee in exchange for money, other property, or services; (2) Substantially all of the use of the property by the donee must be for training students enrolled... | |
| United States. Congress. Joint Committee on Taxation - 1983 - 16 pages
...in the education of students. 6. Prohibition on donee sale The donated computer equipment may not be transferred by the donee in exchange for money, other property, or services. * The capacity is to be determined by reference to the donated computer equipment, without regard to... | |
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