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Treasury Regulations · 26 CFR Part 1

Miscellaneous (§§ 1.681(a)-1 to 1.684-5)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.681(a)-1 Limitation on charitable contributions deductions of trusts; scope of section 681.
  2. § 1.681(a)-2 Limitation on charitable contributions deduction of trusts with trade or business income.
  3. § 1.681(b)-1 Cross reference.
  4. § 1.682(a)-1 Income of trust in case of divorce, etc.
  5. § 1.682(b)-1 Application of trust rules to alimony payments.
  6. § 1.682(c)-1 Definitions.
  7. § 1.683-1 Applicability of provisions; general rule.
  8. § 1.683-2 Exceptions.
  9. § 1.683-3 Application of the 65-day rule of the Internal Revenue Code of 1939.
  10. § 1.684-1 Recognition of gain on transfers to certain foreign trusts and estates.
  11. § 1.684-2 Transfers.
  12. § 1.684-3 Exceptions to general rule of gain recognition.
  13. § 1.684-4 Outbound migrations of domestic trusts.
  14. § 1.684-5 Effective/applicability dates.