- 24 -
(ii) a surviving spouse,
(B) $30,000 in the case of an
individual who--
(i) is not a married individual,
and
(ii) is not a surviving spouse,
and
(C) $20,000 in the case of--
(i) a married individual who files
a separate return, or
(ii) an estate or trust.
For purposes of this paragraph, the term "surviving spouse"
has the meaning given to such term by section 2(a), and
marital status shall be determined under section 7703.
SEC. 57. ITEMS OF TAX PREFERENCE.
(a) General Rule.--For purposes of this part, the
items of tax preference determined under this section are--
(1) Depletion.-- * * *
(2) Intangible drilling costs.-- * * *
* * * * * * *
(6) Appreciated property charitable
deduction.
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Last modified: May 25, 2011