used (or held for use)

(ii) Any amount paid to acquire an asset used (or held for use) directly in carrying out one or more purposes described in section 170(c) (1) or (2)(B). See paragraph (c)(3) of 53.4942(a)-2 for the definition of used (or held for use); or


26 CFR § 53.4942(a)-3

Scoping language

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