By statute, an acknowledgment is “contemporaneous” if it’s “obtain[ed]” on or before the return filing date or the return due date, whichever is earlier. I.R.C. § 170(f)(8)(C). DMB did not “obtain” the Amended Deed until 2012, far too late for a 2006 return.

San Pasqual and the WEC devoted considerable time explaining that question.12 Indeed, the FAC devotes – as did its predecessor – pages to the finite details of San Pasqual’s discharge of its vetting responsibility. The WEC specifically contends that the Settlement Agreement limits the permissible scope of San Pasqual’s determination to whether the designee is a qualified charitable trust under I.R.C. § 170(c), a tax exempt organization under I.R.C. § 501(c)(3), and not a private charity under I.R.C. § 509. FAC, ¶ 48.

.” Compl. ¶ 17; Compl. Ex. A Section A, Article XI, ¶ A. A “qualified charity” is “an organization described in . . . Internal Revenue Code Sections 170(c) and 2055(a) so that the gift to such organization qualifies for the charitable deduction for federal income and estate tax purposes.” Compl. Ex. A Section A, Article XI, ¶ A (emphasis added). To meet what Ms. Rodgers herself characterizes as “the legal limitations on donees,” see Rodgers Motion at 13 (emphasis added), all three of the Foundation’s trustees required WEC to provide an unqualified tax opinion that any distributions from the Foundation would be a qualifying distribution pursuant to Internal Revenue Code Section 4942 and not a taxable expenditure pursuant to Section 4945.

.. 9 Underdown v. Reche, 595 P.2d 439 (Ariz. App. 1979)......................................................................... 12, 13, 15 United States v. Irvine, 511 U.S. 224 (1994) ....................................................................................................... 11 United States v. Pelzer, 312 U.S. 399 (1941) ....................................................................................................... 11 Estate of Warren v. Comm'r, 981 F.2d 776 (5th Cir. 1993)............................................................................................ 9 Statutes: 26 U.S.C. § 170................................................................................................................ 9, 12 26 U.S.C. § 170(a)(1) .......................................................................................................... 10 26 U.S.C. § 170(f)(8).................................................................................................... passim 26 U.S.C. § 170(f)(8)(A) ..................................................................................................... 20 26 U.S.C. § 504(b)............................................................................................................... 11 26 U.S.C. § 2056.................................................................................................................... 8 Ariz. Rev. Stat. § 9-240.A ................................................................................................... 22 Ariz. Rev. Stat. § 38-511 ............................................................................................... 17, 18 Ariz. Rev. Stat. § 38-511.

Alternatively, Bowes is not entitled to a charitable deduction in connection with her “donation” because it consisted of a nondeductible partial interest in property by virtue of the intentional stripping away of all incidents of equity ownership associated with the shares transferred to the LAPF. See 26 U.S.C. § 170(f)(3); Rev. Rul. 81-282, 1981-2 C.B. 78.

Indeed, the Complaint devotes pages to addressing the finite details of San Pasqual’s discharge of that responsibility. The WEC specifically contends that the Settlement Agreement limits the permissible scope of San Pasqual’s determination to whether the designee is a qualified charitable trust under I.R.C. § 170(c), a tax exempt 10 Ms. Rodgers and Mr. Hilf have no role in assessing the eligibility of any designee to receive funds – that is the sole province of San Pasqual.

And under the provision governing charitable contributions, subparagraph (H) is excluded from the definition of the term “taxpayer’s relative” for purposes of determining the tax treatment of amounts paid to maintain certain students as members of the taxpayer’s household. See 26 U.S.C. § 170(g). Also, a taxpayer cannot be considered a head of a household by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H).

00 40 Continued charitable contributions. Enter the amount that you will continue to contribute in the form of cash or financial instruments to a charitable organization as defined in 26 U.S.C. § 170(c)(1 )-(2). $ 85.

$ 45 Charitable contributions. Enter the amount reasonably necessary for you to expend each month on charitable contributions in the form of cash or financial instruments to a charitable organization as defined in 26 U.S.C. § 170(c)(1)-(2). Do not include any amount in excess of 15% of your gross monthly income.

C. § 2290(a) (2013)(taxation of Federal Financing Bank); 15 U.S.C. § 78kkk(e) (2013)(taxation of SIPC); 15 U.S.C. § 381(a)(1) (2013)(property subject to income tax); 15 U.S.C. § 2301(1) (2013)(defining consumer product); 15 U.S.C. § 6611(a)(2) (2013)(relating to tort damages in Y2K actions); 18 U.S.C. § 1513(b) (2013)(criminalizing causing damage or threatening damage to “tangible property of another person” for the purpose of preventing testimony of a witness at an “official proceeding”); 19 U.S.C. § 81o(e) (2013)(relating to ad valorem taxation); 22 U.S.C. § 2697(d) (2013)(relating to acceptance of gifts on behalf of the United States); 26 U.S.C. § 48(a)(5)(D) (2013)(relating to energy tax credit); 26 U.S.C. § 48C(c)(2) (2013)(relating to energy project tax credit); 26 U.S.C. § 110(c)(3) (2013)(relating to construction allowances); 26 U.S.C. § 144(a)(12)(C) (2013)(relating to tax exemption for qualified bonds); 26 U.S.C. § 168 (2013)(relating to depreciation of property); 26 U.S.C. § 170(a)(3) (2013)(relating to charitable deductions); 26 U.S.C. § 199(c)(5) (2013)(relating to calculation of income); 26 U.S.C. § 263A(b)(1) (2013)(relating to capitalization of certain expenses); 26 U.S.C. § 274(j)(3) (2013)(relating to employee achievement awards); 26 U.S.C. § 408(m)(2)(F) (2013)(defining “collectible” for tax purposes); 26 U.S.C. § 543(b) (2013)(relating to taxation of personal holding company income); 26 U.S.C. § 1298(d) (2013)(relating to special treatment of leased property); 26 U.S.C. § 1397C(d) (2013)(relating to definition of enterprise zone business); 26 U.S.C. § 2503(g)(2) (2013)(relating to tax treatment of certain gifts); 26 U.S.C. § 2522(e) (2013)(same); 26 U.S.C. § 6323(b) (2013)(relating to property subject to tax liens); 26 U.S.C. § 6334(a)(13) (2013)(relating to property subject to levying); 29 U.S.C. § 1302(g) (2013)(relating to taxation of Pension Benefit Guaranty Corporation); 31 U.S.C. § 6306 (2013)(relating to authority of agencies to vest titl