(a) Definición general.— Donaciones tributables significa el monto total de las donaciones hechas durante el año natural, menos las deducciones y exenciones establecidas en las secs. 31091 a 31105 de este título.
(b) Donaciones excluidas.— Para los fines del inciso (a) de esta sección quedan excluidas del monto total de las donaciones los primeros diez mil (10,000) dólares que done a cada persona en cada año natural. La exclusión no será aplicable si el monto de la donación consiste de intereses futuros. Para los fines de esta sección, en el caso de personas casadas, cada cónyuge tendrá derecho a la exclusión que así se dispone.
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