trusts which distribute current income only
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.651(a)-1 Simple trusts; deduction for distributions; in general.
- § 1.651(a)-2 Income required to be distributed currently.
- § 1.651(a)-3 Distribution of amounts other than income.
- § 1.651(a)-4 Charitable purposes.
- § 1.651(a)-5 Estates.
- § 1.651(b)-1 Deduction for distributions to beneficiaries.
- § 1.652(a)-1 Simple trusts; inclusion of amounts in income of beneficiaries.
- § 1.652(a)-2 Distributions in excess of distributable net income.
- § 1.652(b)-1 Character of amounts.
- § 1.652(b)-2 Allocation of income items.
- § 1.652(b)-3 Allocation of deductions.
- § 1.652(c)-1 Different taxable years.
- § 1.652(c)-2 Death of individual beneficiaries.
- § 1.652(c)-3 Termination of existence of other beneficiaries.
- § 1.652(c)-4 Illustration of the provisions of sections 651 and 652.
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