I think what you have cited are irrelevant and outdated.  Those revenue rulings deal with agricultural products, which are ordinary income properties held for sale to customers and not capital assets.

Under the current tax code, deductions for the donation of such properties are governed by §1.170A-4, which requires the FMV to be reduced by the amount of gain that would have been "recognized as gain which is not long-term capital gain if the property had been sold by the donor at its fair market value at the time of its contribution to the charitable organization".