Source: http://taxtv.com/code/00974-USCODE-2011-title26-subtitleB-chap12-subchapC-sec2522/
Timestamp: 2017-10-21 12:05:26
Document Index: 572164901

Matched Legal Cases: ['§2522', '§2522', '§2522', '§30', '§201', '§102', '§1307', '§1902', '§2124', '§423', '§286', '§202', '§1022', '§1422', '§10711', '§1218', '§3', '§11', '§3', '§11', '§3', '§442', '§442', '§1902', '§1307', '§1902', '§1307', '§2124']

IRC §2522. Charitable and similar gifts - TaxTV.com
IRC §2522. Charitable and similar gifts
View related content: IRC §2522
(1) No deduction shall be allowed under this section for a gift to of 1 for the use of an organization or trust described in section 508(d) or 4948(c)(4) subject to the conditions specified in such sections.
(Aug. 16, 1954, ch. 736, 68A Stat. 410; Pub. L. 85–866, title I, §30(d), Sept. 2, 1958, 72 Stat. 1631; Pub. L. 91–172, title II, §201(d)(3), (4)(C), (D), Dec. 30, 1969, 83 Stat. 561, 562; Pub. L. 91–614, title I, §102(c)(2), Dec. 31, 1970, 84 Stat. 1841; Pub. L. 94–455, title XII, §§1307(d)(1)(B)(iv), (v), 1313(b)(3), title XIX, §1902(a)(11), (12)(D), title XXI, §2124(e)(3), Oct. 4, 1976, 90 Stat. 1727, 1730, 1805, 1806, 1920; Pub. L. 97–34, title IV, §§423(b), 442(c), Aug. 13, 1981, 95 Stat. 317, 322; Pub. L. 97–248, title II, §286(b)(3), Sept. 3, 1982, 96 Stat. 570; Pub. L. 97–473, title II, §202(b)(7), Jan. 14, 1983, 96 Stat. 2610; Pub. L. 98–369, div. A, title X, §§1022(c), 1032(b)(3), July 18, 1984, 98 Stat. 1028, 1034; Pub. L. 99– 4, title XIV, §1422(b), Oct. 22, 1986, 100 Stat. 2717; Pub. L. 100–203, title X, §10711(a)(5), (6), Dec. 22, 1987, 101 Stat. 1330–464; Pub. L. 109–280, title XII, §§1218(c), 1234(c), Aug. 17, 2006, 120 Stat. 1082, 1101; Pub. L. 110–172, §§3(d)(2), 11(a)(16), Dec. 29, 2007, 121 Stat. 2474, 2485.)
2007—Subsec. (e)(1)(A). Pub. L. 110–172, §11(a)(16)(A), in introductory provisions, substituted “all interests in the property are” for “all interest in the property is”.
Subsec. (e)(2). Pub. L. 110–172, §3(d)(2)(A), (B), redesignated par. (3) as (2) and struck out heading and text of former par. (2). Text read as follows: “In the case of any additional contribution, the fair market value of such contribution shall be determined by using the lesser of—
Subsec. (e)(2)(A)(i). Pub. L. 110–172, §11(a)(16)(B), substituted “interests” for “interest” and “on or before” for “before”.
Subsec. (e)(4). Pub. L. 110–172, §3(d)(2)(A), struck out heading and text of par. (4). Text read as follows: “For purposes of this subsection—
1986—Subsecs. (d), (e). Pub. L. 99– 4 added subsec. (d) and redesignated former subsec. (d) as (e).
1981—Subsec. (a). Pub. L. 97–34, §442(c), substituted “year” for “quarter” in two places in provision preceding par. (1).
Subsec. (b). Pub. L. 97–34, §442(c), substituted “year” for “quarter” in provision preceding par. (1).
1976—Subsec. (a)(1). Pub. L. 94–455, §1902(a)(12)(D), struck out “Territory” after “any State”.
Subsec. (a)(2). Pub. L. 94–455, §§1307(d)(1)(B)(iv), 1313(b)(3), substituted “which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation” after “shareholder or individual” and inserted “or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment)” after “or educational purposes”.
Subsec. (b)(1). Pub. L. 94–455, §1902(a)(12)(D), struck out “Territory” after “any State”.
Subsec. (b)(2). Pub. L. 94–455, §1307(d)(1)(B)(v), substituted “which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation” after “shareholder or individual”.
Subsec. (c)(2). Pub. L. 94–455, §2124(e)(3), substituted “(other than an interest described in section 170(f)(3)(B))” for “(other than a remainder interest in a personal residence or farm or an undivided portion of the donor’s entire interest in property)” after “an interest in property”.
Section 423(c)(2) of Pub. L. 97–34 provided that: “The amendment made by subsection (b) [amending this section] shall apply to transfers after December 31, 1981.”
For inclusion of provisions comparable to section 2055(e)(3) of this title in this section, see section 4(b) of Pub. L. 95–600, set out as a note under section 2055 of this title.