Enum Form8283Section 

pub enum Form8283Section {
    A,
    B,
}

The Form 8283 part a donation is reported in, driven by the §170(f)(11)(F) year-aggregate claimed deduction over ALL BTC donations in the tax year (all BTC is “similar property”):

• Section A — year-aggregate ≤ $5,000 (§170(f)(11)(C): “more than $5,000” is the threshold; exactly $5,000 → Section A).
• Section B — year-aggregate > $5,000: a qualified appraisal + appraiser signature is required (CCA 202302012 confirms the readily-valued exception does NOT apply to crypto).

The section is UNIFORM across all donations in the year (all BTC is one similar-property class). This replaces the prior per-donation threshold test (§170(f)(11)(F) aggregates similar items across the year; a per-donation test under-triggers Section B).

Variants

A

Section A — year-aggregate ≤ $5,000.

B

Section B — year-aggregate > $5,000 (qualified appraisal required).

Trait Implementations

impl Clone for Form8283Section

fn clone(&self) -> Form8283Section

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Copy for Form8283Section

impl Debug for Form8283Section

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

Formats the value using the given formatter.

impl Eq for Form8283Section

impl PartialEq for Form8283Section

fn eq(&self, other: &Form8283Section) -> bool

Equality operator ==.

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

Inequality operator !=.

impl StructuralPartialEq for Form8283Section