27 results for "642"

§ 1.642(a)(1)-1

Partially tax-exempt interest.

§ 1.642(a)(2)-1

Foreign taxes.

§ 1.642(a)(3)-1

Dividends received by an estate or trust.

§ 1.642(a)(3)-2

Time of receipt of dividends by beneficiary.

§ 1.642(a)(3)-3

Cross reference.

§ 1.642(b)-1

Deduction for personal exemption.

§ 1.642(c)-0

Effective dates.

§ 1.642(c)-1

Unlimited deduction for amounts paid for a charitable purpose.

§ 1.642(c)-2

Unlimited deduction for amounts permanently set aside for a charitable purpose.

§ 1.642(c)-3

Adjustments and other special rules for determining unlimited charitable contributions deduction.

§ 1.642(c)-4

Nonexempt private foundations.

§ 1.642(c)-5

Definition of pooled income fund.

§ 1.642(c)-6

Valuation of a remainder interest in property transferred to a pooled income fund.

§ 1.642(c)-6A

Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.

§ 1.642(c)-7

Transitional rules with respect to pooled income funds.

§ 1.642(d)-1

Net operating loss deduction.

§ 1.642(e)-1

Depreciation and depletion.

§ 1.642(f)-1

Amortization deductions.

§ 1.642(g)-1

Disallowance of double deductions; in general.

§ 1.642(g)-2

Deductions included.

§ 1.642(h)-1

Unused loss carryovers on termination of an estate or trust.

§ 1.642(h)-2

Excess deductions on termination of an estate or trust.

§ 1.642(h)-3

Meaning of “beneficiaries succeeding to the property of the estate or trust”.

§ 1.642(h)-4

Allocation.

§ 1.642(h)-5

Examples.

§ 1.642(i)-1

Certain distributions by cemetery perpetual care funds.

§ 1.642(i)-2

Definitions.