Assertion: charitable contribution | /r/AtLocation | subparagraph aof capital
Facets:
Source sentences:
text: In the case of charitable contributions described in subparagraph (A) of capital gain property to which subsection (e)(1)(B) does not apply, the total amount of contributions of such property which may be taken into account under subsection (a) for any taxable year shall not exceed 30 percent of the taxpayer’s contribution base for such year.