treatment of excess distributions of trusts applicable to taxable years beginning…
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.665(a)-0 Excess distributions by trusts; scope of subpart D.
- § 1.665(a)-1 Undistributed net income.
- § 1.665(b)-1 Accumulation distributions of trusts other than certain foreign trusts; in…
- § 1.665(b)-2 Exclusions from accumulation distributions in the case of trusts (other…
- § 1.665(b)-3 Exclusions under section 663(a)(1).
- § 1.665(c)-1 Accumulation distributions of certain foreign trusts; in general.
- § 1.665(c)-2 Indirect payments to the beneficiary.
- § 1.665(d)-1 Taxes imposed on the trust.
- § 1.665(e)-1 Preceding taxable year.
- § 1.665(e)-2 Application of separate share rule.
- § 1.666(a)-1A Amount allocated.
- § 1.666(b)-1A Total taxes deemed distributed.
- § 1.666(c)-1A Pro rata portion of taxes deemed distributed.
- § 1.666(c)-2A Illustration of the provisions of section 666 (a), (b), and (c).
- § 1.666(d)-1A Information required from trusts.
- § 1.666(a)-1 Amount allocated.
- § 1.666(b)-1 Total taxes deemed distributed.
- § 1.666(c)-1 Pro rata portion of taxes deemed distributed.
- § 1.666(c)-2 Illustration of the provisions of section 666.
- § 1.667-1 Denial of refund to trusts.
- § 1.667(a)-1A [Reserved]
- § 1.667(b)-1A Authorization of credit to beneficiary for taxes imposed on the trust.
- § 1.668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross…
- § 1.668(a)-2A Allocation among beneficiaries; in general.
- § 1.668(a)-3A Determination of tax.
- § 1.668(b)-1A Tax on distribution.
- § 1.668(b)-2A Special rules applicable to section 668.
- § 1.668(b)-3A Computation of the beneficiary's income and tax for a prior taxable year.
- § 1.668(b)-4A Information requirements with respect to beneficiary.
- § 1.668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross…
- § 1.668(a)-2 Allocation among beneficiaries; in general.
- § 1.668(a)-3 Excluded amounts.
- § 1.668(a)-4 Tax attributable to throwback.
- § 1.668(b)-1 Credit for taxes paid by the trust.
- § 1.668(b)-2 Illustration of the provisions of subpart D.
- § 1.669(a)-1 Limitation on tax.
- § 1.669(a)-2 Rules applicable to section 669 computations.
- § 1.669(a)-3 Tax computed by the exact throwback method.
- § 1.669(a)-4 Tax attributable to short-cut throwback method.
- § 1.669(b)-1 Information requirements.
- § 1.669(b)-2 Manner of exercising election.
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