26 CFR 301.6034-1 - Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 301.6034-1 - Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).

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]