qualified appreciated stock
Defined in 1 place of the United States Code.
Except as provided in subparagraph (C), for purposes of this paragraph, the term “qualified appreciated stock” means any stock of a corporation—
(i) for which (as of the date of the contribution) market quotations are readily available on an established securities market, and
(ii) which is capital gain property (as defined in subsection (b)(1)(C)(iv)).
Source
- 1994–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this section