26 CFR § 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]
Source: view the official text
In this part (40 sections)
- 1.674(d)-2 · Limitations on exceptions in section 674 (b), (c), and (d).
- 1.675-1 · Administrative powers.
- 1.676(a)-1 · Power to revest title to portion of trust property in…
- 1.676(b)-1 · Powers exercisable only after a period of time.
- 1.677(a)-1 · Income for benefit of grantor; general rule.
- 1.677(b)-1 · Trusts for support.
- 1.678(a)-1 · Person other than grantor treated as substantial owner;…
- 1.678(b)-1 · If grantor is treated as the owner.
- 1.678(c)-1 · Trusts for support.
- 1.678(d)-1 · Renunciation of power.
- 1.679-0 · Outline of major topics.
- 1.679-1 · U.S. transferor treated as owner of foreign trust.
- 1.679-2 · Trusts treated as having a U.S. beneficiary.
- 1.679-3 · Transfers.
- 1.679-4 · Exceptions to general rule.
- 1.679-5 · Pre-immigration trusts.
- 1.679-6 · Outbound migrations of domestic trusts.
- 1.679-7 · Effective dates.
- 1.681(a)-1 · Limitation on charitable contributions deductions of…
- 1.681(a)-2 · Limitation on charitable contributions deduction of trusts…
- 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.
- 1.683-1 · Applicability of provisions; general rule.
- 1.683-2 · Exceptions.
- 1.683-3 · Application of the 65-day rule of the Internal Revenue Code…
- 1.684-1 · Recognition of gain on transfers to certain foreign trusts…
- 1.684-2 · Transfers.
- 1.684-3 · Exceptions to general rule of gain recognition.
- 1.684-4 · Outbound migrations of domestic trusts.
- 1.684-5 · Effective/applicability dates.
- 1.691(a)-1 · Income in respect of a decedent.
- 1.691(a)-2 · Inclusion in gross income by recipients.
- 1.691(a)-3 · Character of gross income.
- 1.691(a)-4 · Transfer of right to income in respect of a decedent.
- 1.691(a)-5 · Installment obligations acquired from decedent.
- 1.691(b)-1 · Allowance of deductions and credit in respect to decedents.
- 1.691(c)-1 · Deduction for estate tax attributable to income in respect…
- 1.691(c)-2 · Estates and trusts.