"(A) the sole intervening fascination or right can be a nontransferable daily life fascination reserved by the donor, orshall be permitted to the extent the aggregate of this kind of contributions will not exceed fifty % from the taxpayer’s contribution foundation to the taxable yr.Similarly, if a taxpayer can be a dealer in the kind of items or

(two) Capable real property interestFor functions of this subsection, the expression “qualified real property curiosity” implies any of the subsequent interests in real property:shall be allowed to the extent that the combination of such contributions won't exceed 50 % with the taxpayer’s contribution foundation for the taxable year.(8) Subst