26 C.F.R. § 1.681(b)-1 Cross reference.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
miscellaneous
§ 1.681(b)-1 Cross reference.
