Implements § 681Open in workspace
Reg. § 1.681(b)-1 Cross reference.
26 CFR § 1.681(b)-1eCFR, current through 2026-07-14
For disallowance of certain charitable, etc., deductions otherwise allowable under section , see sections and . See also and (rev. as of Apr. 1, 1974) for provisions applying before January 1, 1970.
[T.D. 7428, 41 FR 34627, Aug. 16, 1976]