26 C.F.R. § 1.681(b)-1. - § 1.681(b)-1 Cross Reference.

Current as of January 1, 1970

Section 1.681(b)-1 - § 1.681(b)-1 Cross Reference.Section 1.681(b)-1 - § 1.681(b)-1 Cross Reference.

Section 1.681(a)-2 - § 1.681(a)-2 Limitation on Charitable Contributions Deduction of Trusts With Trade or Business Income.Section 1.682(a)-1 - § 1.682(a)-1 Income of Trust in Case of Divorce, Etc.

§ 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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