U.S Code last checked for updates: Oct 25, 2026
Searching within: All TitlesTitle 26Subtitle AChapter 1Subchapter JPart ISubpart F
§ 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
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