26 USC 681 - Limitation on charitable deduction

U.S Code last checked for updates: May 17, 2024

§ 681.

Limitation on charitable deduction

(a)

Trade or business income

(b)

Cross reference

(Aug. 16, 1954, ch. 736, 68A Stat. 232; Pub. L. 90–630, § 6(b), Oct. 22, 1968, 82 Stat. 1330; Pub. L. 91–172, title I, §§ 101(j)(18), (19), 121(d)(2)(B), Dec. 30, 1969, 83 Stat. 528, 547.)

cite as: 26 USC 681