 | United States - 1965 - 1110 lapas
...intervening Interests in, and rights to the actual possession or enjoyment of, the property have expired or are held by persons other than the taxpayer or those...relationship to the taxpayer described in section 267 (b). For purposes of the preceding sentence, a fixture which is intended to be severed from the... | |
 | 1971 - 1474 lapas
...by $4,000. Accordingly, the amount of the charitable contribution Is $13,000 ($17,000 minus $4,000). (d) Transfers of income and future interests (1)...relationship to the taxpayer described in section 267 (b) and the regulations thereunder (relating to losses, expenses, and interest with respect to... | |
 | 1969 - 708 lapas
...by $4,000. Accordingly, the amount of the charitable contribution is $13,000 ($17,000 minus $4,000). (d) Transfers of income and future interests (1)...relationship to the taxpayer described in section 267 (b) and the regulations thereunder (relating to losses, expenses, and interest with respect to... | |
 | 1967 - 676 lapas
...Future interests in tangible personal property, (i) Except as otherwise provided in subdivision (Ш) of this subparagraph, a contribution consisting of...transactions between related taxpayers) . Section 170 (f) and this subparagraph have no application in respect of a transfer of an undivided present... | |
 | 1998 - 672 lapas
...Future interests in tangible personal property, (i) Except as otherwise provided in subdivision (ill) of this subparagraph, a contribution consisting of...to transactions between related taxpayers). Section 170Ш and this subparagraph have no application In respect of a transfer of an undivided present Interest... | |
 | 1972 - 852 lapas
...to a trust, see paragraph (d) of § 1.170-2. (2) Future interests in tangible personal property. (1) Except as otherwise provided in subdivision (iii)...relationship to the taxpayer described in section 267 (b) and the regulations thereunder (relating to losses, expenses, and interest with respect to... | |
 | 1970 - 750 lapas
...Future interests in tangible personal property, (i) Except as otherwise provided in subdivision (ili) of this subparagraph, a contribution consisting of...relationship to the taxpayer described in section 267 (b) and the regulations thereunder (relating to losses, expenses, and interest with respect to... | |
 | 1976 - 460 lapas
...Future interests in tangible personal property, (it Except as otherwise provided in subdivision (ill) of this subparagraph, a contribution consisting of...relationship to the taxpayer described in section 267 (b) and the regulations thereunder (relating to losses, expenses, and interest with respect to... | |
 | 1985 - 556 lapas
...interests in, and rights to the actual possession or enjoyment of, the property have expired, or (6) Are held by persons other than the taxpayer or those...one-quarter interest in a painting with respect to § 1.170-1 which the donee is entitled to possession during three months of each year shall be treated... | |
 | 1982 - 488 lapas
...in, and rights to the actual possession or enjoyment of, the property (i) Have expired, or (ii) Are held by persons other than the taxpayer or those...respect to transactions between related taxpayers. (2) Section 170(a)(3) and this section have no application in respect of a transfer of an undivided... | |
| |
Except as otherwise provided in subdivision (iii) of this subparagraph, a contribution consisting of a transfer, after December 31, 1963, in a taxable year ending after such date, of a future interest in tangible personal property shall be treated as... 
