CFR › Title 26 › Part 1 › §1.643(d)-226 CFR §1.643(d)-2Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link(a)The provisions of section 643 may be illustrated by the following example:(b)See paragraph (c) of the example in § 1.661(c)-2 for the computation of distributable net income where there is a charitable contributions deduction.