qualified intellectual property contribution

(8) Qualified intellectual property contribution For purposes of this subsection, the term “qualified intellectual property contribution” means any charitable contribution of qualified intellectual property— (A) the amount of which taken into account under this section is reduced by reason of subsection (e)(1), and (B) with respect to which the donor informs the donee at the time of such contribution that the donor intends to treat such contribution as a qualified intellectual property contribution for purposes of this subsection and section 6050L.


26 USC § 170(m)(8)

Scoping language

For purposes of this subsection
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