Miscellaneous

Sections

• 1.681(a)-1
  § 1.681(a)-1 Limitation on charitable contributions deductions of trusts; scope of section 681.
• 1.681(a)-2
  § 1.681(a)-2 Limitation on charitable contributions deduction of trusts with trade or business income.
• 1.681(b)-1
  § 1.681(b)-1 Cross reference.
• 1.682(a)-1
  § 1.682(a)-1 Income of trust in case of divorce, etc.
• 1.682(b)-1
  § 1.682(b)-1 Application of trust rules to alimony payments.
• 1.682(c)-1
  § 1.682(c)-1 Definitions.
• 1.683-1
  § 1.683-1 Applicability of provisions; general rule.
• 1.683-2
  § 1.683-2 Exceptions.
• 1.683-3
  § 1.683-3 Application of the 65-day rule of the Internal Revenue Code of 1939.
• 1.684-1
  § 1.684-1 Recognition of gain on transfers to certain foreign trusts and estates.
• 1.684-2
  § 1.684-2 Transfers.
• 1.684-3
  § 1.684-3 Exceptions to general rule of gain recognition.
• 1.684-4
  § 1.684-4 Outbound migrations of domestic trusts.
• 1.684-5
  § 1.684-5 Effective/applicability dates.