...ordinary income property donated for the care of the needy, the ill, or infants (sec. 17<XeX3)). (21) 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...

...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 is allowed for any part of the unrealized appreciation which would have been ordinary...

...contribution and the donor's basis in the property). However, in no event is the augmented deduction allowed for an amount which exceeds twice the basis of the property. Section 202 of the bill In place of the augmented charitable deduction rule enacted in ERTA, the bill...

...contribution and the donor's basis in the property). However, in no event is the augmented deduction allowed for an amount which exceeds twice the basis of the property. Section 202 of the bill In place of the augmented charitable deduction rule enacted in ERTA, the bill...