26 CFR · Internal Revenue
§ 1.681(b)-1 — Cross reference.
eCFR · current through Aug 10, 2026
§ 1.681(b)-1 Cross reference.
For disallowance of certain charitable, etc., deductions otherwise allowable under section 642(c), see sections 508(d) and 4948(c)(4). See also 26 CFR 1.681(b)-1 and 1.681(c)-1 (rev. as of Apr. 1, 1974) for provisions applying before January 1, 1970.
[T.D. 7428, 41 FR 34627, Aug. 16, 1976]
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Related
§ 1.681
26 C.F.R. § 1.681
Nearby Sections
11
§ 1.679-5
Pre-immigration trusts.§ 1.679-7
Effective dates.§ 1.681(a)-2
Limitation on charitable contributions deduction of trusts with trade or business income.§ 1.681(b)-1
Cross reference.§ 1.682(a)-1
Income of trust in case of divorce, etc.§ 1.682(b)-1
Application of trust rules to alimony payments.§ 1.682(c)-1
Definitions.§ 1.683-2
Exceptions.