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Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - INFORMATION AND RETURNSRETURNS AND RECORDS
RECORDS, STATEMENTS, AND SPECIAL RETURNS
Section 301.6034-1 - Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)

26 C.F.R. § 301.6034-1

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Current through August 31, 2024
Section 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).

26 C.F.R. §301.6034-1

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