id	keyword
ftr-311	tax
ftr-311	contribution
ftr-311	appraisal
ftr-311	substantiation
ftr-311	deduction
ftr-311	t.c
ftr-311	regulations
ftr-311	property
ftr-311	court
ftr-311	rules
ftr-311	memo
ftr-311	compliance
ftr-311	taxpayers
ftr-311	requirements
ftr-311	irs
ftr-311	income
ftr-311	acknowledgment
ftr-311	appraiser
ftr-311	tax court
ftr-311	contribution substantiation
ftr-311	donee
ftr-311	section
ftr-311	form
ftr-311	value
