# Treas. Reg. § 301.6034-1: Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6034-1>. Interprets 26 U.S.C. § 6034.

For provisions relating to the requirement of returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c), see § 1.6034-1 of this chapter (Income Tax Regulations). 

[T.D. 8026, 50 FR 20757, May 20, 1985]