Struct Form8283Row 

pub struct Form8283Row {

    pub section: Option<Form8283Section>,
    pub description: String,
    pub how_acquired: Form8283HowAcquired,
    pub date_acquired: TaxDate,
    pub date_contributed: TaxDate,
    pub cost_basis: Usd,
    pub fmv: Usd,
    pub claimed_deduction: Option<Usd>,
    pub fmv_method: String,
    pub donee: String,
    pub appraiser: String,
    pub needs_review: bool,
    pub details: Option<DonationDetails>,
}

One Form 8283 row = one RemovalLeg of a Donation contributed in the tax year. A pure projection of the leg; no gain/basis/deduction math is done here.

First-leg convention (no CSV SUM double-count): the per-DONATION section, claimed_deduction, fmv_method, and donee appear on the FIRST leg row only; subsequent leg rows carry None/"" — so a naive SUM over the deduction column equals the correct per-donation total (mirrors P2-A’s removals.csv).

Partially unmodeled user-input (honest gaps, never fabricated): appraiser is populated from DonationDetails when present, otherwise empty. needs_review is section-aware: for Section B, false only when DonationDetails is present and is_review_complete(Section::B) returns true. For Section A, false when DonationDetails is present. fmv_method is derived from the section, overridden by DonationDetails.fmv_method_override when present. donee is populated from DonationDetails.donee_name when present, falling back to Removal.donee.

Fields

section: Option<Form8283Section>

Section A/B — on the FIRST leg row only (None on subsequent legs). Driven by the §170(f)(11)(F) year-aggregate claimed deduction over ALL BTC donations in the tax year (Section B when the year-aggregate > $5,000; Section A otherwise). The section is UNIFORM across all donations in the year — all BTC is one “similar property” class.

description: String

Column: description — the EXACT BTC amount, 8dp + " BTC" (btc_amount_description; NFR5).

how_acquired: Form8283HowAcquired

Column: how the donor acquired the property, from the leg’s BasisSource [R0-N2].

date_acquired: TaxDate

Column: date acquired = the leg’s holding-period start (leg.acquired_at; §1223 tacked donor date for received gifts). Consistent with the leg’s term by construction (Task 1).

date_contributed: TaxDate

Column: date contributed = the donation’s removed_at.

cost_basis: Usd

Column: donor’s cost basis (from the leg).

fmv: Usd

Column: fair market value at the contribution (from the leg).

claimed_deduction: Option<Usd>

Column: the per-DONATION §170(e) claimed deduction — on the FIRST leg row only (None on subsequent legs, so a CSV SUM does not double-count).

fmv_method: String

Column: FMV determination method — on the carrier (first-leg) row: populated from DonationDetails.fmv_method_override when present, otherwise "qualified appraisal" for Section B or "" for Section A (honest gap, never fabricated). Empty on subsequent (non-carrier) leg rows. No FmvStatus dependency — derived from the section only.

donee: String

Column: donee organization — from DonationDetails.donee_name when present on the carrier row, otherwise from Removal.donee (free-form label; "" when None). Empty on subsequent (non-carrier) legs (first-leg convention).

appraiser: String

Column: appraiser — from DonationDetails.appraiser_name when present on the carrier row; empty on non-carrier legs and when no details are stored.

needs_review: bool

true when the row needs manual review: section-aware. For carrier rows with no details, always true. For carrier rows with details: false when is_review_complete(section) returns true (Section B requires full appraiser declaration; Section A: complete on presence). Non-carrier rows: always true.

details: Option<DonationDetails>

Full donation details for the carrier (first-leg) row — None on non-carrier legs. Used by the CSV writer to flatten the Part III/IV extra columns without bloating the common row fields. None when no details are stored for this donation.

Trait Implementations

impl Clone for Form8283Row

fn clone(&self) -> Form8283Row

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for Form8283Row

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl Eq for Form8283Row

impl PartialEq for Form8283Row

fn eq(&self, other: &Form8283Row) -> bool

Equality operator ==.

fn ne(&self, other: &Rhs) -> bool

Inequality operator !=.

impl StructuralPartialEq for Form8283Row