(3) Upcoming passions in tangible personalized property For needs of this area, payment of a charitable contribution which contains a long term curiosity in tangible private property shall be handled as built only when all intervening passions in, and rights to the particular possession or pleasure of, the property have expired or are held by peopl

(3) Upcoming passions in tangible individual property For applications of this area, payment of a charitable contribution which is made of a long run fascination in tangible private property shall be dealt with as manufactured only when all intervening pursuits in, and legal rights to the particular possession or enjoyment of, the property have exp