# 316 CONFIDENTIAL SDNY_GM_00033299 EFTA 00143912 EFTA01280338 • 3 g a Distdintiae sham Items 12 Expense deduction for recevery properly (IPO SectIon 179 and ReiTC Sections 17267.2, 17267.6 and 17268) 13 a Charitable contitutors b Investment Interest expense a 1 Total expenditures to which an IFI