Web(b)(3) of this section to which the pre-ceding sentence applies, see also para-graph (g)(5)(ii) of this section. (d) Conservation purposes—(1) In gen-eral. For purposes of section 170(h) and this section, the term conservation pur-poses means— (i) The preservation of land areas for outdoor recreation by, or the education WebAn estate shall be allowed a deduction of $600. Except as otherwise provided in this paragraph, a trust shall be allowed a deduction of $100. A trust which, under its governing …
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WebInternal Revenue Code Section 170(c)(2) Charitable, etc., contributions and gifts. . . . (c) Charitable contribution defined. For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of— (1) A State, a possession of the United States, or any political subdivision of any of the WebJan 1, 2001 · (b) Exceptions For purposes of this section— (1) Dependents ineligible If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year. (2) Married dependents cinnamon sugar pound cake
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WebInternal Revenue Code Section 170(f)(2)(B) Charitable, etc., contributions and gifts. (f) Disallowance of deduction in certain cases and special rules. (1) In general. No deduction shall be allowed under this section for a contribution to or for the use of an organization or trust described in section 508(d) or 4948(c)(4) subject to the Webis described in section 170 (c) (other than in paragraph (1) thereof, and without regard to paragraph (2) (A) thereof), (B) is not a private foundation (as defined in section 509 (a) ), and (C) maintains 1 or more donor advised funds. (2) Donor advised fund WebIn the case of the education of an individual who is a graduate student at an educational organization described in section 170 (b) (1) (A) (ii) and who is engaged in teaching or research activities for such organization, paragraph (2) shall be applied as if it did not contain the phrase “ (below the graduate level)”. cinnamon sugar grinder mccormick