SEC. 1206. CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS. (a) In General.— Subparagraph (D) of section 170(e)(5) (relating to special rule for contributions of stock for which market quotations are readily available) is amended to read as follows: “(D) Termination.— This paragraph shall not apply to contributions made— “(i) after December 31, 1994, and before July 1, 1996, or “(ii) after May 31, 1997.”. (b) Effective Date.— The amendment made by this section shall apply to contributions made after June 30, 1996.
Pub. L. 104-188, tit. I, subtit. B, sec. 1206: CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS. | Justis AI