§ 170(f)(13)(B)

a contribution described in subparagraph

UNDECIDED

0 of 2 settled

  1. 1

    § 170(f)(13)(B)

    ALL OF
    “such contribution is a qualified conservation contribution (as defined in subsection (h))”
    “which is a restriction with respect to the exterior of a building described in subsection (h)(4)(C)(ii)” needs Step 2 is a certified historic structure under (ii) UNDECIDED
    “for which a deduction is claimed in excess of $10,000”
  2. 2

    § 170(h)(4)(C)(ii)

    is a certified historic structure under (ii)

    ALL OF
    “any building which is located in a registered historic district (as defined in section 47(c)(3)(B))”
    “is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district.”