26 C.F.R. § 301.6034-1

Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).

Last amended: 2016Year: 2026Length: 40 wordsOfficial source

Cite as 26 C.F.R. § 301.6034-1 (2026)

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]
Cross-references to the CFR
1.6034-1
26 C.F.R. § 301.6034-1: Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). | Justis AI