initial fractional contribution

(C)For purposes of this paragraph, the term “initial fractional contribution” means, with respect to any donor, the first gift of an undivided portion of the donor’s entire interest in any tangible personal property for which a deduction is allowed under subsection (a) or (b). (f)

Source

26 USC § 2522(e)(2)(C)


Scoping language

For purposes of this paragraph
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