§2005

2005, 129 Stat. at 456-457, to insert the parenthetical text below into clause (iii) (as so redesignated): (iii) In determining the amount omitted from gross income (other than in the case ofan overstatement ofunrecovered cost or other basis), there shall not be taken into account any amount which is omitted from gross income stated in the ret

he---,,,, property in detail, reasonably sufficient under . the, circumstance . Sec . 1.. 170A-13 (b)'(1), ..Income Tax Regs.: Petitioners have failed to offer any records establishing that they made any noncash contributions,to .charity .for either.§ 2005 . or.'2006 . Accordingly, . we sustain. respondent' s determination and hold that petitioners are not entitled to the deductions' claimed for 'noncash""charitable': contributions. on their 2005 ; and 2006 Federal income':'tax returns. Unreimbu