I.R.C. § (A) On the whole — A contribution by a partnership (regardless of whether straight or for a distributive share of a contribution of An additional partnership) shall not be handled as a certified conservation contribution for purposes of the segment if the quantity of these kinds of contribution exceeds 2.five periods the sum of every as
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No deduction shall be allowed beneath segment 162(a) for almost any sum for which a deduction is disallowed underneath the preceding sentence.(iii) the taxpayer gets in the donee a created assertion representing that its use and disposition on the property might be in accordance with the provisions of clauses (i) and (ii); and(D) Information to Sec