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26 CFR §1.643(d)-2 — (d)-2 Illustration of the provisions of section 643.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)The provisions of section 643 may be illustrated by the following example:
  2. (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.