[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.681(b)-1]

[Page 324]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.681(b)-1  Cross reference.

    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]