Estates, Trusts, and Beneficiaries
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.641 [Reserved]
- § 1.641(a)-0 Scope of subchapter J.
- § 1.641(a)-1 Imposition of tax; application of tax.
- § 1.641(a)-2 Gross income of estates and trusts.
- § 1.641(b)-1 Computation and payment of tax; deductions and credits of estates and trusts.
- § 1.641(b)-2 Filing of returns and payment of the tax.
- § 1.641(b)-3 Termination of estates and trusts.
- § 1.641(c)-0 Table of contents.
- § 1.641(c)-1 Electing small business trust.
- § 1.642(a)(1)-1 Partially tax-exempt interest.
- § 1.642(a)(2)-1 Foreign taxes.
- § 1.642(a)(3)-1 Dividends received by an estate or trust.
- § 1.642(a)(3)-2 Time of receipt of dividends by beneficiary.
- § 1.642(a)(3)-3 Cross reference.
- § 1.642(b)-1 Deduction for personal exemption.
- § 1.642(c)-0 Effective dates.
- § 1.642(c)-1 Unlimited deduction for amounts paid for a charitable purpose.
- § 1.642(c)-2 Unlimited deduction for amounts permanently set aside for a charitable…
- § 1.642(c)-3 Adjustments and other special rules for determining unlimited charitable…
- § 1.642(c)-4 Nonexempt private foundations.
- § 1.642(c)-5 Definition of pooled income fund.
- § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled…
- § 1.642(c)-7 Transitional rules with respect to pooled income funds.
- § 1.642(d)-1 Net operating loss deduction.
- § 1.642(e)-1 Depreciation and depletion.
- § 1.642(f)-1 Amortization deductions.
- § 1.642(g)-1 Disallowance of double deductions; in general.
- § 1.642(g)-2 Deductions included.
- § 1.642(h)-1 Unused loss carryovers on termination of an estate or trust.
- § 1.642(h)-2 Excess deductions on termination of an estate or trust.
- § 1.642(h)-3 Meaning of “beneficiaries succeeding to the property of the estate or trust”.
- § 1.642(h)-4 Allocation.
- § 1.642(h)-5 Examples.
- § 1.642(i)-1 Certain distributions by cemetery perpetual care funds.
- § 1.642(i)-2 Definitions.
- § 1.643(a)-0 Distributable net income; deduction for distributions; in general.
- § 1.643(a)-1 Deduction for distributions.
- § 1.643(a)-2 Deduction for personal exemption.
- § 1.643(a)-3 Capital gains and losses.
- § 1.643(a)-4 Extraordinary dividends and taxable stock dividends.
- § 1.643(a)-5 Tax-exempt interest.
- § 1.643(a)-6 Income of foreign trust.
- § 1.643(a)-7 Dividends.
- § 1.643(a)-8 Certain distributions by charitable remainder trusts.
- § 1.643(b)-1 Definition of income.
- § 1.643(b)-2 Dividends allocated to corpus.
- § 1.643(c)-1 Definition of “beneficiary”.
- § 1.643(d)-1 Definition of “foreign trust created by a United States person”.
- § 1.643(d)-2 Illustration of the provisions of section 643.
- § 1.643(f)-1 Treatment of multiple trusts.
- § 1.643(h)-1 Distributions by certain foreign trusts through intermediaries.
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