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Tax Law Research
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45
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SECTION 681
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Go to search section and go to legislation search
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Search section code 681 * -------------------------------------------------
Checkpoint Contents * -------------------------------------------------
Federal Library * -------------------------------------------------
Federal Source Materials * -------------------------------------------------
Code, Regulations, Committee Reports & Tax Treaties * -------------------------------------------------
Internal Revenue Code * -------------------------------------------------
Current Code * -------------------------------------------------
Subtitle A Income Taxes §§1-1563 * -------------------------------------------------
Chapter 1 NORMAL TAXES AND SURTAXES §§1-1400U-3 * -------------------------------------------------
Subchapter J Estates, Trusts, Beneficiaries, and Decedents §§641-692 * -------------------------------------------------
Part I ESTATES, TRUSTS, AND BENEFICIARIES §§641-685
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Subpart F Miscellaneous §§681-685
§681 Limitation on charitable deduction.
§682 Income of an estate or trust in case of divorce, etc.
§683 Use of trust as an exchange fund.
§684 Recognition of gain on certain transfers to certain foreign trusts and estates.
§685 Treatment of funeral trusts.
Click button there~ FTC AND Expl
FTC
* C-2302.1 Can a trust whose governing instrument doesn't authorize charitable contributions deduct its share of contributions by a partnership in which the trust is a partner.
C-2321 Limitation on charitable deduction for business income.
Explanation
EXP ¶6414.08 Electing
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