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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.