| http://www.w3.org/ns/prov#value | - Treasury Regulation ?? 1.170A1-4(g)(2) ??? the mortgage subordination requirement ??? provides that, in the case of a contribution made after February 13, 1986, of an interest in property that is subject to a mortgage, no deduction is permitted unless the lender subordinates its rights in the property ???to the right of the qualified organization to enforce the conservation purposes of the gift in
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