§ 1.681(b)-1 Cross reference.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
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]
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