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(i) modifying the application of the subsection in the case of a donor or donee with a brief taxable yr, and
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(7) No deduction for charitable contributions is allowed in computing the taxable cash flow of a standard trust fund or of a partnership. See sections 584(d)(3) and 703(a)(2)(D). On the other hand, a companion's distributive share of charitable contributions truly compensated by a partnership throughout its taxable yr may very well be authorized for a deduction within the spouse's separate return for his taxable 12 months with or within which the taxable calendar year of the partnership finishes, towards the extent which the combination of his share of your partnership contributions and his very own contributions will not exceed the limitations in segment 170(b).
(E) Exclusive rule for pass-thru entities In the case of the partnership or S Company, this paragraph shall be applied for the entity level, besides the deduction shall be denied at the spouse or shareholder stage.
(iii) the taxpayer gets from your donee a penned statement symbolizing that its use and disposition of the property is going to be in accordance with the provisions of clauses (i) and (ii); and
In the situation of any donor, the phrase "certified appreciated inventory" shall not incorporate any stock of an organization contributed with the donor inside a contribution to which paragraph (one)(B)(ii) applies (decided without regard to this paragraph) towards the extent that the level of the stock so contributed (when amplified with the aggregate number of all prior this sort of contributions via the donor of stock in these types of corporation) exceeds 10 p.c (in value) of the entire exceptional inventory of such Company.
For uses of the subsection, the time period "qualified real property interest" signifies any of the next passions in real property:
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Paragraph (one) shall use to amounts paid out within the taxable year only to your extent that this sort of quantities tend not to exceed $fifty multiplied by the quantity of full calendar months over the taxable yr which fall within the time period described check here in paragraph (1).
shall be treated like a charitable contribution if no Element of the net earnings of these types of Corporation inures to the benefit of any private shareholder or personal.
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The penalties applicable to returns essential beneath section 6033 shall implement to returns needed below this clause. Returns expected underneath this clause shall be furnished at these types of time and in this sort of method as being the Secretary shall by varieties or rules need.
For purposes of this subparagraph, a contribution by a taxpayer of the best to utilize property shall be handled as being a contribution of less than the taxpayer's full fascination in this sort of property.