Treasury Regulations · 26 CFR
§ 1.63-2. Cross reference.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 63
Cite as 26 CFR § 1.63-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 31, 1984 by T.D. 8002
- Issued under
- 26 U.S.C. § 63
- Length
- 60 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 0 regulations; cited by 0
For rules with respect to charitable contribution deductions for nonitemizing taxpayers, see section 63 (b)(1)(C) and (i) and section 170(i) of the Internal Revenue Code of 1954.
(Secs. 170(a)(1) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 58, 26 U.S.C. 170(a)(1); 68A Stat. 917, 26 U.S.C. 7805)
[T.D. 8002, 49 FR 50666, Dec. 31, 1984]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8002 (49 FR 50666)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Definition of Gross Income, Adjusted Gross Income, and Taxable Income
Nearby sections
- § 1.62-1 Adjusted gross income.
- § 1.62-1T Adjusted gross income (temporary).
- § 1.62-2 Reimbursements and other expense allowance arrangements.
- § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions.
- § 1.63-2 Cross reference.
- § 1.66-1 Treatment of community income.
- § 1.66-2 Treatment of community income where spouses live apart.
- § 1.66-3 Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
- § 1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law.