I.R.C. § (A) Generally — A contribution by a partnership (no matter if directly or for a distributive share of a contribution of another partnership) shall not be handled as a qualified conservation contribution for applications of the section if the level of this sort of contribution exceeds 2.5 moments the sum of every spouse’s applicable fo

I.R.C. § (A) Generally — A contribution by a partnership (whether right or as a distributive share of a contribution of Yet another partnership) shall not be handled as a certified conservation contribution for purposes of this area if the amount of this sort of contribution exceeds 2.five occasions the sum of each companion’s related basis in