Deduction For Donation Of Technological Equipment (Rule 180)

Section 63-3022J, Idaho Code 01. Fair Market Value. Fair market value is determined pursuant to Section 170, Internal Revenue Code. (4-6-23) 02. Pass-Through of Deduction. (4-6-23) a. The deduction may not exceed the amount of pass-through income less deductions of the entity making the contribution. (4-6-23) 181. -- 184. (RESERVED)