TREATMENT OF CONTRIBUTIONS OF APPRECIATED PROPERTY UNDER MINIMUM TAX.

SEC. 11344. TREATMENT OF CONTRIBUTIONS OF APPRECIATED PROPERTY UNDER MINIMUM TAX. Subparagraph (B) of section 57(a)(6) (relating to appreciated property charitable deduction) is amended by adding at the end thereof the following new sentence: “In the case of any taxable year beginning in 1991, such term shall not include any tangible personal property.”