p. 766, n. 36, fifth line. Delete 9.23B and insert 9.25; delete 9.23A and insert 9.24.
p. 767. Change heading to read:
p. 768, n. 50, fifth line. Delete 125 S. Ct. 1334 and insert 543 U.S. 1151.
p. 768, n. 50, fifth and sixth lines. Delete 21.1(b), text accompanied by notes 68–75, and insert 21.3(b).
p. 769, n. 57, last line. Delete 21.1(a) and insert 21.3.
p. 769. Insert following second complete paragraph, before heading:
In the case of a noncash charitable gift of less than $250 by an individual, partnership, S corporation, or C corporation that is a personal service corporation or closely held corporation, there is no income tax charitable deduction unless the donor maintains for each contribution a receipt from the charitable donee showing these elements: (1) the name and address of the donee; (2) the date of the contribution; (3) a description of the property in sufficient detail; and, (4) if the gift is of securities, the name of the issuer, the type of security, and whether the securities are publicly traded.57.1