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trusts which distribute current income only

§ 1.651(a)-5 Estates.

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

Subpart B has no application to an estate.

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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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