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

Regulations last checked for updates: Feb 14, 2026

Title 26 - Internal Revenue last revised: Feb 11, 2026

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]

authority: 26 U.S.C. 7805.

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6034-1