26 CFR Part 8 — Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483)

PART 8—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483) Authority: Secs. 2055(e)(3) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805). § 8.1 Charitable remainder trusts. (a) Certain wills and trusts in existence on September 21, 1974. (b) Certain transfers to trusts created before August 1, 1969. [T.D. 7393, 40 FR 58853, Dec. 19, 1975]

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