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.
However, for any tax year, all current-year contributions are deducted first. The second 50% limitation refers to gifts (other than capital gain property) to certain types of charitable organizations (50% charities) that are considered first in computing the overall 50% limit.
For the 2013 tax year, the Pease Limitations cap deductions on everything from state taxes to mortgage interest to charitable deductions for tax filers who earn more than $250,000 (single) or $300,000 (married, filing jointly).