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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded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Superseded