{"data":{"id":"us/26-cfr-1.681-b-1","jurisdiction":"us","citation":"26 CFR 1.681(b)-1","heading":"(b)-1 Cross reference.","body":"For disallowance of certain charitable, etc., deductions otherwise allowable under section 642(c), see sections 508(d) and 4948(c)(4). See also 26 CFR 1.681(b)-1 and 1.681(c)-1 (rev. as of Apr. 1, 1974) for provisions applying before January 1, 1970.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f747d282d6560af590728ee3f30580afa8e9738a110a99b78a986432460a6466","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.681-a-2","next":"us/26-cfr-1.682-a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}