initial fractional contribution

(4) Definitions For purposes of this subsection— (A) Additional contribution The term “additional contribution” means any charitable contribution by the taxpayer of any interest in property with respect to which the taxpayer has previously made an initial fractional contribution. (B) Initial fractional contribution The term “initial fractional contribution” means, with respect to any taxpayer, the first charitable contribution of an undivided portion of the taxpayer’s entire interest in any tangible personal property.


26 USC § 170(o)(4)

Scoping language

For purposes of this subsection
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