Subjgrp 11. miscellaneous
- § 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.