id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-311	Aprill, Ellen P.	Reforming the Charitable Contribution Substantiation Rules	2022	44	.pdf	application/pdf	18906	997	49	The Tax Court acknowledged that it had permitted charitable contribution deductions in some situations where taxpayers had demonstrated only substantial compliance with the statutory requirements. See also I.R.C. § 170(e) (reduction of charitable contribution deduction by the amount that would not have been long-term capital gain had the property been sold at its fair market value at the time of contribution).	cache/ftr-311.pdf	txt/ftr-311.txt