2011 CRT-61 Certificate of Resale

buy or sell. You may not always be able to deduct the FMV of your contribution. Depending on the type of property donated, you may have to reduce the FMV to figure the deductible amount, as explained next. Reductions to FMV. The amount of the reduction (if any) depends on whether the property is ordinary income property or capital gain property. ................
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