DEDUCTIONS FOR SMALL BUSINESS DONATIONS OF COMPUTER EQUIPMENT TO SCHOOLS
42.15.414 DEDUCTIONS FOR SMALL BUSINESS DONATIONS OF COMPUTER EQUIPMENT TO SCHOOLS
(1) A taxpayer, who is a shareholder of an electing small business corporation, claiming a deduction for gifts of computer equipment as provided for in 15-31-172 , MCA, must attach the following information to the tax return claiming the deduction:
(a)#
(a) a complete description of all items donated;
(b)#
(b) a statement of the fair market value of each item donated;
(c)#
(c) the date of manufacture for each item donated;