Charitable contributions deduction.

(4) Charitable contributions deduction. A charitable contributions deduction for the value of the remainder interest, as determined under 1.642(c)-6, may be allowed under section 170, 2055, 2106, or 2522, where there is a transfer of property to a pooled income fund. For a special rule relating to the reduction of the amount of a charitable contribution of certain ordinary income property or capital gain property, see section 170(e)(1) (A) or (B)(i) and the regulations thereunder.


26 CFR § 1.642(c)-5

Scoping language

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