...sec. 174), or for research training, in the United States in the physical or biological sciences;19 (5) The property is not transferred by the donee in...will be in accordance with the last two requirements. For purposes of the first requirement listed above, property is treated as constructed by the taxpayer...

...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...

...donee is for research or experimentation; (4) the original use of the property is by the donee and it is not transferred by the donee in exchange for money, other property, or services; and (5) the donee supplies the donor with a written statement that the property will be used for research...

...to its exempt purpose and is to be used solely for the care of the ill, the needy, or infants; (2) the property is not transferred by the donee in exchange for money, property, or services; (3) the donor receives from the donee a written statement that the property...

...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...

...separate requirements when it would be easier to understand if they were separated. The first part — "the property is not transferred by the donee in exchange for money, other property, or services" — is similar to language used in the other enhanced deduction provisions at Section 170(e)(3)(A)(ii)...

...property must be used solely for the care of the ill, the needy, or infants; (3) the property may not be transferred by the donee in exchange for money, other property, or services; (4) the donor must receive a written statement from the donee representing that the use and disposition...

...The property "is to be used by the donee solely for the care of the ill, the needy, or infants." 7. The property is not transferred by the donee in exchange for money, other property, or services. 8. The donor receives from the donee a written statement representing that its use and disposition...

...property must be used solely for the care of the ill, the needy, or infants. 3. The property may not be transferred by the donee in exchange for money, other property, or services. 4. The donor must receive a written statement from the donee representing that the use and disposition...

...property must be used solely for the care of the ill, the needy, or infants; (3) the property may not be transferred by the donee in exchange for money, other property, or services; (4) the donor must receive a written statement from the donee representing that the use and disposition...