{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s170/o/4/B","label":"initial fractional contribution","definition":"The term “initial fractional contribution” means, with respect to any taxpayer, the first charitable contribution of an undivided portion of the taxpayer’s entire interest in any tangible personal property.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}