26 C.F.R. § 1.681(b)-1

Current through September 30, 2024

Section 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.

26 C.F.R. §1.681(b)-1

T.D. 7428, 41 FR 34627, Aug. 16, 1976