...types of gifts are subject to special restrictions, either as to the amount deductible or as to the types of property interests for which a deduction...tax deduction allowable to an individual in any year for charitable contributions. In the case of gifts to private foundations, the maximum annual deduction...

...takes the form of an interest in a unitrust, annuity trust, or a pooled income fund (sec. 170(f)(3)). Exceptions to this partial interest rule are provided...tax deduction allowable to an individual in any year for charitable contributions. In the case of gifts to private foundations, the maximum annual deduction...

...State, or local governmental conservation policy, and will yield a significant public benefit, or "(iv) the preservation of an historically important land area or a certified historic structure. "(B) Certified Historic Structure. --For Purposes of subparagraph (A) (iv) , the term 'certified historic...

...would be taxed as ordinary income if the donated property were sold cannot be deducted (sec. 170(eKl)). Additionally, a contribution of less than the donor's...tax deduction allowable to an individual in any year for charitable contributions. In the case of gifts to private foundations, the maximum annual deduction...

...governmental conservation policy, and (2) will yield a significant public benefit; or 32-631 O— 84 2 I d. The preservation of an historically important land area or a certified historic structure (sec. 170 (h)). Deductible conservation interests may take any of three forms. First, the value of a remainder...

...governmental conservation policy, and (2) will yield a significant public benefit; or 32-631 O— 84d. The preservation of an historically important land area or a certified historic structure (sec. 170 (h». Deductible conservation interests may take any of three forms. First, the value of a remainder...

...its sceruc value 4) PreeemOon of an hlitortcaly important land area. Conservation purposes include the preservation of an historically important land area or a certified historic structure An hietoncaNy important land aree includes mdependenHy s^nrhcani land areas and historic sue* and related...

...or local governmental conservation policy, and (b) will yield a significant public benefit; or (4) The preservation of an historically important land...area or a certified historic structure (sec. 170(h)). Deductible conservation interests may take any of three forms. First, the value of a remainder interest...

...State, or local governmental conservation policy, and will yield a significant public benefit, or (iv) the preservation of an historically important land area or a certified historic structure. (B) Certified Historic Structure. For purposes of subparagraph (A)(iv), the term "certified historic...

...pursuant to a clearly delineated Federal, State, or local governmental conservation policy; and (4) the preservation of an historically important land area or a certified historic structure. In general, no deduction is available if the property may be put to a use that is inconsistent with...