(i) the last date on which the partnership that designed these types of contribution acquired any percentage of the real property with respect to which this sort of contribution is manufactured,shall be allowed to the extent that the aggregate of these contributions does not exceed fifty per cent in the taxpayer’s contribution foundation to the t

(ix) an agricultural research Group straight engaged in the continuous Energetic perform of agricultural exploration (as defined in section 1404 of your Nationwide Agricultural Study, Extension, and Training Policy Act of 1977) in conjunction with a land-grant higher education or College (as outlined in such part) or even a non-land grant college o