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.
All credits and deductions carry limits. Some carry a specific dollar limit. For example, the child tax credit cannot exceed $1,000 for each child. Other credits and deductions are limited by your income. For example, you can typically claim charitable deductions up to 50 percent of your adjusted gross income. Still other credits and deductions have specific limits for taxpayers whose adjusted gross income falls within certain ranges.