Also known as Cardiac Catheter Ablation Catheter ablation is a procedure that uses energy to make small scars in your heart tissue to prevent abnormal electrical signals from moving through your heart.
Gifts of capital gain property generally are limited to either 30% or 20% of AGI, depending on the donee. The only way to apply the 50% limitation to a gift of capital gain property is to elect to take a reduced charitable contribution (i.e., deduct the propertyâs tax basis instead of its FMV).
The computation of this figure is too complicated to explain here. If your contribution deduction is more than 20% of your adjusted gross income, Publication 526, Charitable Contributions, has a good explanation of the limits and a worksheet you can use to figure the deduction limits.