533), the use (other than leasing) of goods, services, or facilities which are shared by a private foundation and a ... Both X and B make reasonable fixed payments to the computer company based on the number of hours of computer use and comparable ... The company imposes a maximum limit per month on the sum of the number of hours for which X and B use the ... equals or exceeds the fair market value of the property either at the time of the disposition or at the time ( after June 30, anbsp;...
Title | : | Code of Federal Regulations, Title 26, Internal Revenue, PT. 50-299, Revised as of April 1, 2011 |
Author | : | Office of the Federal Register (U S ) |
Publisher | : | Government Printing Office - 2011-07 |
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