26 CFR · Internal Revenue
§ 1.681(b)-1 — Cross reference.
26 CFR § 1.681(b)-1
This text of 26 C.F.R. § 1.681(b)-1 (Cross reference.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.681(b)-1 (2026).
Text
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.681(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.681(b)-1.