charitable gift annuity

(5)For purposes of paragraph (3)(E), the term “charitable gift annuity” means an annuity if— (A)a portion of the amount paid in connection with the issuance of the annuity is allowable as a deduction underor 2055, and (B)the annuity is described in(determined as if any amount paid in cash in connection with such issuance were property). (n)


26 USC § 501(m)(5)

Scoping language

For purposes of paragraph
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