26 CFR Topic
miscellaneous
June 25, 2020
§
1.681(a)-1
Limitation on charitable contributions deductions of trusts; scope of section 681
§
1.681(a)-2
Limitation on charitable contributions deduction of trusts with trade or business income
§
1.681(b)-1
Cross reference
§
1.682(a)-1
Income of trust in case of divorce, etc
§
1.682(b)-1
Application of trust rules to alimony payments
§
1.682(c)-1
Definitions
§
1.683-1
Applicability of provisions; general rule
§
1.683-2
Exceptions
§
1.683-3
Application of the 65-day rule of the Internal Revenue Code of 1939
§
1.684-1
Recognition of gain on transfers to certain foreign trusts and estates
§
1.684-2
Transfers
§
1.684-3
Exceptions to general rule of gain recognition
§
1.684-4
Outbound migrations of domestic trusts
§
1.684-5
Effective/applicability dates
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