Implements § 6034Open in workspace
Reg. § 301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
26 CFR § 301.6034-1eCFR, current through 2026-07-14
For provisions relating to the requirement of returns by trusts described in section or claiming charitable or other deductions under section , see (Income Tax Regulations).
[T.D. 8026, 50 FR 20757, May 20, 1985]