qualified charitable remainder trust

(2)For purposes of paragraph (1), the term “charitable beneficiary” and “qualified charitable remainder trust” have the meanings given to such terms by section 2056(b)(8)(B). (h)Nothing in this section or any other provision of this chapter shall allow the value of any interest in property to be deducted under this chapter more than once with respect to the same donor. (i)If the spouse of the donor is not a citizen of the United States—

Source

26 USC § 2523(g)(2)


Scoping language

For purposes of paragraph
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