Skip to content
ChatProjectCodes

Estates, Trusts, and Beneficiaries

§ 1.643(a)-1 Deduction for distributions.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

The deduction allowable to a trust under section 651 and to an estate or trust under section 661 for amounts paid, credited, or required to be distributed to beneficiaries is not allowed in the computation of distributable net income.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.