carryover rule
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “carryover rule” means—
(I) subparagraph (A) of this paragraph,
(II) subparagraphs (C)(ii), (D)(ii), (E)(ii), and (G)(ii) of subsection (b)(1), and
(III) the second sentence of subsection (b)(1)(B).
Source
- 2025–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · in this section