§681. Limitation on charitable deduction — Inbound Citations

Citations to 26 U.S.C. § 681 as a whole

• 26 U.S.C. § 513(b)(1)

  Go to provision →
  (1) a trust computing its unrelated business taxable income under section 512 for purposes of section 681; or
• 26 U.S.C. § 642(c)(4)

  Go to provision →
  (4) To the extent that the amount otherwise allowable as a deduction under this subsection consists of gain described in section 1202(a), proper adjustment shall be made for any exclusion allowable to the estate or trust under section 1202. In the case of a trust, the deduction allowed by this subsection shall be subject to section 681 (relating to unrelated business income).
• 26 U.S.C. § 663(a)(2)

  Go to provision →
  (2) Any amount paid or permanently set aside or otherwise qualifying for the deduction provided in section 642(c) (computed without regard to sections 508(d), 681, and 4948(c)(4)).