26 CFR 1.681(b)-1

§ 1.681(b)-1 Cross reference.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.681(b)-1, § 1.681(b)-1 Cross reference, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110750
Permanent ID: ys:prov:110750@1
SHA-256: f747d282d6560af590728ee3f30580afa8e9738a110a99b78a986432460a6466

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.