1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6034-1
26 CFR § 301.6034-1
Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)
June 25, 2020
CFR

For provisions relating to the requirement of returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c), see §1.6034-1 of this chapter (Income Tax Regulations).

[T.D. 8026, 50 FR 20757, May 20, 1985]

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§ 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions
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§ 301.6036-1 Notice required of executor or of receiver or other like fiduciary

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