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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 5005

Sec. 5005. Parity of charitable contribution limitation between trusts and corporations

56 words·~1 min read·/bill/113/hr/1/ih/section-5005

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Paragraph
(11)of section 512(b) is amended by striking the second sentence and inserting the following: The deduction allowed by this paragraph shall not exceed 10 percent of the unrelated business taxable income computed without the benefit of this paragraph. The amendment made by this section shall apply to taxable years beginning after December 31, 2014.
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