Reg. § 1.681(b)-1 Cross reference.

26 CFR § 1.681(b)-1eCFR data as of 2026-07-14

For disallowance of certain charitable, etc., deductions otherwise allowable under section , see sections and . See also 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]

Official eCFR text of § 1.681(b)-1

Source: decipher.legal/cfr/26/1.681(b)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14