estates and trusts which may accumulate income or which distribute corpus
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.661(a)-1 Estates and trusts accumulating income or distributing corpus; general.
- § 1.661(a)-2 Deduction for distributions to beneficiaries.
- § 1.661(b)-1 Character of amounts distributed; in general.
- § 1.661(b)-2 Character of amounts distributed when charitable contributions are made.
- § 1.661(c)-1 Limitation on deduction.
- § 1.661(c)-2 Illustration of the provisions of section 661.
- § 1.662(a)-1 Inclusion of amounts in gross income of beneficiaries of estates and…
- § 1.662(a)-2 Currently distributable income.
- § 1.662(a)-3 Other amounts distributed.
- § 1.662(a)-4 Amounts used in discharge of a legal obligation.
- § 1.662(b)-1 Character of amounts; when no charitable contributions are made.
- § 1.662(b)-2 Character of amounts; when charitable contributions are made.
- § 1.662(c)-1 Different taxable years.
- § 1.662(c)-2 Death of individual beneficiary.
- § 1.662(c)-3 Termination of existence of other beneficiaries.
- § 1.662(c)-4 Illustration of the provisions of sections 661 and 662.
- § 1.663(a)-1 Special rules applicable to sections 661 and 662; exclusions; gifts,…
- § 1.663(a)-2 Charitable, etc., distributions.
- § 1.663(a)-3 Denial of double deduction.
- § 1.663(b)-1 Distributions in first 65 days of taxable year; scope.
- § 1.663(b)-2 Election.
- § 1.663(c)-1 Separate shares treated as separate trusts or as separate estates; in…
- § 1.663(c)-2 Rules of administration.
- § 1.663(c)-3 Applicability of separate share rule to certain trusts.
- § 1.663(c)-4 Applicability of separate share rule to estates and qualified revocable…
- § 1.663(c)-5 Examples.
- § 1.663(c)-6 Effective dates.
- § 1.664-1 Charitable remainder trusts.
- § 1.664-2 Charitable remainder annuity trust.
- § 1.664-3 Charitable remainder unitrust.
- § 1.664-4 Calculation of the fair market value of the remainder interest in a…
Get a plain-English answer with a citation back to this text.
Ask AI about this code