§1703

We hold that they are not; (2) whether cash contributions made by petitioners Loren and Nancy Dunlap (Dunlaps), Christopher and Claire Baldwin Smith (Smiths), and Thomas Rukan and Alexandra Wheeler (Rukan/Wheeler) to NAT are deductible as charitable contributions under section 170.

6662(a) 2003 $66,686 $1,700 $11,130 2004 102,470 6,950 17,019 2005 25,621 10,248 -0- - 4 - After concessions,2 the issues for decision are: (1) whether petitioners are entitled to charitable contribution deductions under section 1703 resulting from the donation ofa facade easement on their condominium building to the National Architectural Trust (NAT).

6662(a) 2003 $66,686 $1,700 $11,130 2004 102,470 6,950 17,019 2005 25,621 10,248 -0- - 4 - After concessions,2 the issues for decision are: (1) whether petitioners are entitled to charitable contribution deductions under section 1703 resulting from the donation ofa facade easement on their condominium building to the National Architectural Trust (NAT).

re to amend the ESOP in accordance with the language required under section 414(u). In 1996 Congress amended section 414(u) to require qualified plans to include language regarding special rules for employees with "qualified military service." SBJPA sec. 1703(n), 110 Stat. at 1886. The requirements were effective for all plan years beginning after December 12, 1994. Id. The record in this case contains an unsigned copy ofa restated plan document that includes the requisite section 414(u) languag

appropriate election is made, for acquisitions after July 25, 1991. See Omnibus Budget Reconciliation Act of 1993, Pub. L. 103-66, sec. 13261(g)(2) and (3), 107 Stat. 540, as amended by the Small Business Job Protection Act of 1996, Pub. L. 104-188, sec. 1703(1), 110 Stat. 1875. - 13 - Respondent asserted protective deficiencies against both William Becker and BHC, alternatively disagreeing with each party’s characterization of the transaction, in order to avoid being “whipsawed” by alternative

1703, I hereby report to the Congress that I have today exercised the authority granted by this Act to block certain property or interests in property of the Government of Iran, its instrumentalities and controlled entities and the Central Bank of Iran. 1. The circumstances necessitating the exercise of this authority are the recent events in