1.636-1 Treatment of production payments as loans. Filing of returns and payment of the tax. Unlimited deduction for amounts paid for a charitable purpose. Valuation of a remainder interest in property transferred to a pooled income fund after April 30, 1989. Transitional rules with respect to pooled income funds.
Unused loss carryovers on termination of an estate or trust.
Excess deductions on termination of an estate or trust. Dividends allocated to corpus. Valuation of charitable remainder interests for which the valuation date is before May 1, 1989. Income required to be distributed currently. Different taxable years.