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The Pension Protection Act of 2006 (PL 109-280) provides in section 1213(c) of the Act that taxpayers claiming a deduction for a qualified conservation contribution with respect to the exterior of a building located in a registered historic district in excess of $10,000, must pay a $500 fee to the Internal Revenue Service or the deduction is not allowed. |
Form #:
8283
-V
Agency:
Department of the Treasury
Bureau:
Internal Revenue Service
Common Name:
Form 8283-V
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