{"data":{"id":"us/26-cfr-1.643-c-1","jurisdiction":"us","citation":"26 CFR 1.643(c)-1","heading":"(c)-1 Definition of “beneficiary”.","body":"An heir, legatee, or devisee (including an estate or trust) is a beneficiary. A trust created under a decedent's will is a beneficiary of the decedent's estate. The following persons are treated as beneficiaries:\n(a) Any person with respect to an amount used to discharge or satisfy that person's legal obligation as that term is used in § 1.662(a)-4.\n(b) The grantor of a trust with respect to an amount applied or distributed for the support of a dependent under the circumstances specified in section 677(b) out of corpus or out of other than income for the taxable year of the trust.\n(c) The trustee or cotrustee of a trust with respect to an amount applied or distributed for the support of a dependent under the circumstances specified in section 678(c) out of corpus or out of other than income for the taxable year of the trust.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6b50239a2c0ede608463683fff473c3dd38875326d2ab7399278684e8d125357","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.643-b-2","next":"us/26-cfr-1.643-d-1"},"notice":"GroundRules: Original legal text. Not legal advice."}