Treasury Regulations · 26 CFR
§ 1.682(c)-1. Definitions.
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. § 682(c)
Cite as 26 CFR § 1.682(c)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 682(c)
- Length
- 22 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Miscellaneous
Nearby sections
- § 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.
- § 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.