charitable deduction property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6050L — in this section (2 versions over time)
The term “charitable deduction property” means any property (other than publicly traded securities) contributed in a contribution for which a deduction was claimed under section 170 if the claimed value of such property (plus the claimed value of all similar items of property donated by the donor to 1 or more donees) exceeds $5,000.
26 U.S.C. § 6664 — in this part (2 versions over time)
The term “charitable deduction property” means any property contributed by the taxpayer in a contribution for which a deduction was claimed under section 170. For purposes of paragraph (3), such term shall not include any securities for which (as of the date of the contribution) market quotations are readily available on an established securities market.