Treasury Regulations · 26 CFR
§ 1.642(c)-0. Effective dates.
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. § 642(c)
Cite as 26 CFR § 1.642(c)-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 2, 1975 by T.D. 7357
- Issued under
- 26 U.S.C. § 642(c)
- Length
- 122 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
The provisions of section 642(c) (other than section 642(c)(5)) and of §§ 1.642 (c)-1 through 1.642(c)-4 apply to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years beginning after December 31, 1969. The provisions of section 642(c)(5) and of §§ 1.642(c)-5 through 1.642(c)-7 apply to transfers in trust made after July 31, 1969. For provisions relating to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years beginning before January 1, 1970, see 26 CFR 1.642(c)-1 through 1.642(c)-4 (Rev. as of Jan. 1, 1971).
[T.D. 7357, 40 FR 23739, June 2, 1975]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations 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. 7357 (40 FR 23739)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates, Trusts, and Beneficiaries
Nearby sections
- § 1.642(a)(3)-1 Dividends received by an estate or trust.
- § 1.642(a)(3)-2 Time of receipt of dividends by beneficiary.
- § 1.642(a)(3)-3 Cross reference.
- § 1.642(b)-1 Deduction for personal exemption.
- § 1.642(c)-0 Effective dates.
- § 1.642(c)-1 Unlimited deduction for amounts paid for a charitable purpose.
- § 1.642(c)-2 Unlimited deduction for amounts permanently set aside for a charitable purpose.
- § 1.642(c)-3 Adjustments and other special rules for determining unlimited charitable contributions deduction.
- § 1.642(c)-4 Nonexempt private foundations.