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- 26 CFR 1.661(b)-1 · (b)-1 Character of amounts distributed; in general.
- 26 CFR 1.661(b)-2 · (b)-2 Character of amounts distributed when charitable contributions are made.
- 26 CFR 1.661(c)-1 · (c)-1 Limitation on deduction.
- 26 CFR 1.661(c)-2 · (c)-2 Illustration of the provisions of section 661.
- 26 CFR 1.662(a)-1 · (a)-1 Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
- 26 CFR 1.662(a)-2 · (a)-2 Currently distributable income.
- 26 CFR 1.662(a)-3 · (a)-3 Other amounts distributed.
- 26 CFR 1.662(a)-4 · (a)-4 Amounts used in discharge of a legal obligation.
- 26 CFR 1.662(b)-1 · (b)-1 Character of amounts; when no charitable contributions are made.
- 26 CFR 1.662(b)-2 · (b)-2 Character of amounts; when charitable contributions are made.
- 26 CFR 1.662(c)-1 · (c)-1 Different taxable years.
- 26 CFR 1.662(c)-2 · (c)-2 Death of individual beneficiary.
- 26 CFR 1.662(c)-3 · (c)-3 Termination of existence of other beneficiaries.
- 26 CFR 1.662(c)-4 · (c)-4 Illustration of the provisions of sections 661 and 662.
- 26 CFR 1.663(a)-1 · (a)-1 Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
- 26 CFR 1.663(a)-2 · (a)-2 Charitable, etc., distributions.
- 26 CFR 1.663(a)-3 · (a)-3 Denial of double deduction.
- 26 CFR 1.663(b)-1 · (b)-1 Distributions in first 65 days of taxable year; scope.
- 26 CFR 1.663(b)-2 · (b)-2 Election.
- 26 CFR 1.663(c)-1 · (c)-1 Separate shares treated as separate trusts or as separate estates; in general.
- 26 CFR 1.663(c)-2 · (c)-2 Rules of administration.
- 26 CFR 1.663(c)-3 · (c)-3 Applicability of separate share rule to certain trusts.
- 26 CFR 1.663(c)-4 · (c)-4 Applicability of separate share rule to estates and qualified revocable trusts.
- 26 CFR 1.663(c)-5 · (c)-5 Examples.
- 26 CFR 1.663(c)-6 · (c)-6 Effective dates.
- 26 CFR 1.664-1 · -1 Charitable remainder trusts.
- 26 CFR 1.664-2 · -2 Charitable remainder annuity trust.
- 26 CFR 1.664-3 · -3 Charitable remainder unitrust.
- 26 CFR 1.664-4 · -4 Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.
- 26 CFR 1.665(a)-0 · (a)-0 Excess distributions by trusts; scope of subpart D.
- 26 CFR 1.665(a)-1 · (a)-1 Undistributed net income.
- 26 CFR 1.665(b)-1 · (b)-1 Accumulation distributions of trusts other than certain foreign trusts; in general.
- 26 CFR 1.665(b)-2 · (b)-2 Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person).
- 26 CFR 1.665(b)-3 · (b)-3 Exclusions under section 663(a)(1).
- 26 CFR 1.665(c)-1 · (c)-1 Accumulation distributions of certain foreign trusts; in general.
- 26 CFR 1.665(c)-2 · (c)-2 Indirect payments to the beneficiary.
- 26 CFR 1.665(d)-1 · (d)-1 Taxes imposed on the trust.
- 26 CFR 1.665(e)-1 · (e)-1 Preceding taxable year.
- 26 CFR 1.665(e)-2 · (e)-2 Application of separate share rule.
- 26 CFR 1.666(a)-1A · (a)-1A Amount allocated.
- 26 CFR 1.666(b)-1A · (b)-1A Total taxes deemed distributed.
- 26 CFR 1.666(c)-1A · (c)-1A Pro rata portion of taxes deemed distributed.
- 26 CFR 1.666(c)-2A · (c)-2A Illustration of the provisions of section 666 (a), (b), and (c).
- 26 CFR 1.666(d)-1A · (d)-1A Information required from trusts.
- 26 CFR 1.666(a)-1 · (a)-1 Amount allocated.
- 26 CFR 1.666(b)-1 · (b)-1 Total taxes deemed distributed.
- 26 CFR 1.666(c)-1 · (c)-1 Pro rata portion of taxes deemed distributed.
- 26 CFR 1.666(c)-2 · (c)-2 Illustration of the provisions of section 666.
- 26 CFR 1.667-1 · -1 Denial of refund to trusts.
- 26 CFR 1.667(a)-1A · (a)-1A [Reserved]
- 26 CFR 1.667(b)-1A · (b)-1A Authorization of credit to beneficiary for taxes imposed on the trust.
- 26 CFR 1.668(a)-1A · (a)-1A Amounts treated as received in prior taxable years; inclusion in gross income.
- 26 CFR 1.668(a)-2A · (a)-2A Allocation among beneficiaries; in general.
- 26 CFR 1.668(a)-3A · (a)-3A Determination of tax.
- 26 CFR 1.668(b)-1A · (b)-1A Tax on distribution.
- 26 CFR 1.668(b)-2A · (b)-2A Special rules applicable to section 668.
- 26 CFR 1.668(b)-3A · (b)-3A Computation of the beneficiary's income and tax for a prior taxable year.
- 26 CFR 1.668(b)-4A · (b)-4A Information requirements with respect to beneficiary.
- 26 CFR 1.668(a)-1 · (a)-1 Amounts treated as received in prior taxable years; inclusion in gross income.
- 26 CFR 1.668(a)-2 · (a)-2 Allocation among beneficiaries; in general.
- 26 CFR 1.668(a)-3 · (a)-3 Excluded amounts.
- 26 CFR 1.668(a)-4 · (a)-4 Tax attributable to throwback.
- 26 CFR 1.668(b)-1 · (b)-1 Credit for taxes paid by the trust.
- 26 CFR 1.668(b)-2 · (b)-2 Illustration of the provisions of subpart D.
- 26 CFR 1.669(a)-1 · (a)-1 Limitation on tax.
- 26 CFR 1.669(a)-2 · (a)-2 Rules applicable to section 669 computations.
- 26 CFR 1.669(a)-3 · (a)-3 Tax computed by the exact throwback method.
- 26 CFR 1.669(a)-4 · (a)-4 Tax attributable to short-cut throwback method.
- 26 CFR 1.669(b)-1 · (b)-1 Information requirements.
- 26 CFR 1.669(b)-2 · (b)-2 Manner of exercising election.
- 26 CFR 1.664-4A · -4A Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.
- 26 CFR 1.665(a)-0A · (a)-0A Excess distributions by trusts; scope of subpart D.
- 26 CFR 1.665(a)-1A · (a)-1A Undistributed net income.
- 26 CFR 1.665(b)-1A · (b)-1A Accumulation distributions.
- 26 CFR 1.665(b)-2A · (b)-2A Special rules for accumulation distributions made in taxable years beginning before January 1, 1974.
- 26 CFR 1.665(c)-1A · (c)-1A Special rule applicable to distributions by certain foreign trusts.
- 26 CFR 1.665(d)-1A · (d)-1A Taxes imposed on the trust.
- 26 CFR 1.665(e)-1A · (e)-1A Preceding taxable year.
- 26 CFR 1.665(f)-1A · (f)-1A [Reserved]
- 26 CFR 1.665(g)-1A · (g)-1A [Reserved]
- 26 CFR 1.665(g)-2A · (g)-2A Application of separate share rule.
- 26 CFR 1.671-1 · -1 Grantors and others treated as substantial owners; scope.
- 26 CFR 1.671-2 · -2 Applicable principles.
- 26 CFR 1.671-3 · -3 Attribution or inclusion of income, deductions, and credits against tax.
- 26 CFR 1.671-4 · -4 Method of reporting.
- 26 CFR 1.671-5 · -5 Reporting for widely held fixed investment trusts.
- 26 CFR 1.672(a)-1 · (a)-1 Definition of adverse party.
- 26 CFR 1.672(b)-1 · (b)-1 Nonadverse party.
- 26 CFR 1.672(c)-1 · (c)-1 Related or subordinate party.
- 26 CFR 1.672(d)-1 · (d)-1 Power subject to condition precedent.
- 26 CFR 1.672(f)-1 · (f)-1 Foreign persons not treated as owners.
- 26 CFR 1.672(f)-2 · (f)-2 Certain foreign corporations.
- 26 CFR 1.672(f)-3 · (f)-3 Exceptions to general rule.
- 26 CFR 1.672(f)-4 · (f)-4 Recharacterization of purported gifts.
- 26 CFR 1.672(f)-5 · (f)-5 Special rules.
- 26 CFR 1.673(a)-1 · (a)-1 Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.
- 26 CFR 1.673(b)-1 · (b)-1 Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).
- 26 CFR 1.673(c)-1 · (c)-1 Reversionary interest after income beneficiary's death.
- 26 CFR 1.673(d)-1 · (d)-1 Postponement of date specified for reacquisition.
- 26 CFR 1.674(a)-1 · (a)-1 Power to control beneficial enjoyment; scope of section 674.