Sections
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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.