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charitable contribution allowable as a deduction experienced difficulty in determining before the end of the tax year what their net income would be (S. Rep. No. 831, 81st Cong., 1st Sess. (vol. 3) 3–4 (1949)).

      75 75 See § 4.16.

      76 76 See IRC § 1361(a)(1).

      77 77 See § 4.18.

      78 78 IRC § 1366(a)(1)(A).

      79 79 Rev. Rul. 2000-43, 2000-2 C.B. 333.

      80 80 IRC § 1363(b). The election provided by IRC § 170(a)(2) is not available to an individual.

      81 81 IRC § 703(a)(2)(C).

      82 82 IRC § 1366(a)(1)(A).

      83 83 IRC § 1367(a)(2)(B).

      84 84 IRC § 1367(a)(2). This rule is comparable to the basis adjustment rule in the case of charitable contributions made by a partnership (see § 6.16).

      85 85 The IRS ruled that, if an S corporation made a charitable contribution of appreciated property during a tax year beginning after December 31, 2005, and before January 1, 2008, the amount of the charitable contribution deduction a shareholder of the corporation may claim may not exceed the sum of (1) the shareholder's pro rata share of the fair market value of the contributed property over the property's adjusted tax basis and (2) the loss limitation amount (IRC § 1366(d)) that is allocable to the contributed property's adjusted basis (Reg. § 1.1366-2(a)(4)). Rev. Rul. 2008-16, 2008-1 C.B. 585.

      86 86 IRC § 703(a)(2)(C).

      87 87 IRC § 702(a)(4); Reg. §§ 1.702-1(a)(4), 1.703-1(a)(2)(iv).

      88 88 Reg. § 1.170A-1(h)(7).

      89 89 See ch. 7.

      90 90 Rev. Rul. 96-11, 1996-1 C.B. 140.

      91 91 IRC § 705(a)(1).

      92 92 IRC § 705(a)(2).

      93 93 IRC § 705(a)(1)(B), (a)(2)(B).

      94 94 IRC § 705(a)(1)(B).

      95 95 IRC § 705(a)(2)(B).

      96 96 Another illustration of these rules is available in Priv. Ltr. Rul. 200208019, concerning the federal tax consequences of the making of a qualified conservation contribution (see § 7.6) by a partnership.

      97 97 IRC § 704(d).

      98 98 Act § 13503(b).

      99 99 See § 2.6, third bulleted item.

      100 100 Similar issues arise in the context of contributions of vehicles. See § 7.24.

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