miscellaneous
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.681(a)-1 Limitation on charitable contributions deductions of trusts; scope of…
- § 1.681(a)-2 Limitation on charitable contributions deduction of trusts with trade or…
- § 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 of 1939.
- § 1.684-1 Recognition of gain on transfers to certain foreign trusts and estates.
- § 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.
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