Code of Federal Regulations > Title 26 > Chapter I > Part 8 - PART 8—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)

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Regulations last checked for updates: Jan 18, 2025

Title 26 - Internal Revenue last revised: Jan 15, 2025

All TitlesTitle 26Chapter IPart 8 - PART 8—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)

§ 8.1 - Charitable remainder trusts.

authority: Secs. 2055(e)(3) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805)

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