Treasury Regulations · 26 CFR
§ 1.681(b)-1. 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. § 681(b)
Cite as 26 CFR § 1.681(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 16, 1976 by T.D. 7428
- Issued under
- 26 U.S.C. § 681(b)
- Length
- 52 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
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]
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. 7428 (41 FR 34627)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Miscellaneous
Nearby sections
- § 1.681(a)-1 Limitation on charitable contributions deductions of trusts; scope of section 681.
- § 1.681(a)-2 Limitation on charitable contributions deduction of trusts with trade or business income.
- § 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.