applicable carryover rule
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 170 — in this section
For purposes of this subparagraph, the term “applicable carryover rule” means any carryover rule applicable to charitable contributions which were (in whole or in part) not allowed as a deduction for the contribution year by reason of subsection (b)(1)(I).