{"data":{"id":"us/26-cfr-1.668-a-3a","jurisdiction":"us","citation":"26 CFR 1.668(a)-3A","heading":"(a)-3A Determination of tax.","body":"In a taxable year in which an amount is included in a beneficiary's income under § 1.668(a)-1A(a), the tax on the beneficiary for such taxable year is determined only as provided in section 668 and consists of the sum of:\n(a) A partial tax computed on (1) the beneficiary's taxable income reduced by (2) an amount equal to the total amounts includible in his income under § 1.668(a)-1A(a), at the rate and in the manner as if section 668 had not been enacted,\n(b) A partial tax determined as provided in § 1.668(b)-1A, and\n(c) In the case of a beneficiary of a trust which is not required to distribute all of its income currently, a partial tax determined as provided in § 1.669(b)-1A.","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":"8190bba1038f58301c7002514b72230c4cb94130e2d72ac732ebf80633df1b61","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.668-a-2a","next":"us/26-cfr-1.668-b-1a"},"notice":"GroundRules: Original legal text. Not legal advice."}