U.S Code last checked for updates: Nov 14, 2026
§ 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;
cite as: 26 USC 681