26 C.F.R. § 301.6034-1. - § 301.6034-1 Returns by Trusts Described in Section 4947(a)(2) or Claiming Charitable or Other Deductions Under Section 642(c).

Current as of May 27, 2026

Section 301.6034-1 - § 301.6034-1 Returns by Trusts Described in Section 4947(a)(2) or Claiming Charitable or Other Deductions Under Section 642(c).Section 301.6034-1 - § 301.6034-1 Returns by Trusts Described in Section 4947(a)(2) or Claiming Charitable or Other Deductions Under Section 642(c).

Section 301.6033-5 - § 301.6033-5 Disclosure by Tax-exempt Entities That Are Parties to Certain Reportable Transactions.Section 301.6036-1 - § 301.6036-1 Notice Required of Executor or of Receiver or Other Like Fiduciary.

§ 301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).

For provisions relating to the requirement of returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c), see § 1.6034-1 of this chapter (Income Tax Regulations).

$T.D. 8026, 50 FR 20757, May 20, 1985$

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