treatment of excess distributions of trusts applicable to taxable years beginning on or…
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.665(a)-0A Excess distributions by trusts; scope of subpart D.
- § 1.665(a)-1A Undistributed net income.
- § 1.665(b)-1A Accumulation distributions.
- § 1.665(b)-2A Special rules for accumulation distributions made in taxable years…
- § 1.665(c)-1A Special rule applicable to distributions by certain foreign trusts.
- § 1.665(d)-1A Taxes imposed on the trust.
- § 1.665(e)-1A Preceding taxable year.
- § 1.665(f)-1A [Reserved]
- § 1.665(g)-1A [Reserved]
- § 1.665(g)-2A Application of separate share rule.
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