Federal (United States) · Cfr annual
estates and trusts which may accumulate income or which distribute corpus
29 sections
29 sections
- 26 C.F.R. § 1.661(a)-1Estates and trusts accumulating income or distributing corpus; general.Superseded
- 26 C.F.R. § 1.661(a)-2Deduction for distributions to beneficiaries.Superseded
- 26 C.F.R. § 1.661(b)-1Character of amounts distributed; in general.Superseded
- 26 C.F.R. § 1.661(b)-2Character of amounts distributed when charitable contributions are made.Superseded
- 26 C.F.R. § 1.661(c)-1Limitation on deduction.Superseded
- 26 C.F.R. § 1.661(c)-2Illustration of the provisions of section 661.Superseded
- 26 C.F.R. § 1.662(a)-1Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.Superseded
- 26 C.F.R. § 1.662(a)-2Currently distributable income.Superseded
- 26 C.F.R. § 1.662(a)-3Other amounts distributed.Superseded
- 26 C.F.R. § 1.662(a)-4Amounts used in discharge of a legal obligation.Superseded
- 26 C.F.R. § 1.662(b)-1Character of amounts; when no charitable contributions are made.Superseded
- 26 C.F.R. § 1.662(b)-2Character of amounts; when charitable contributions are made.Superseded
- 26 C.F.R. § 1.662(c)-1Different taxable years.Superseded
- 26 C.F.R. § 1.662(c)-2Death of individual beneficiary.Superseded
- 26 C.F.R. § 1.662(c)-3Termination of existence of other beneficiaries.Superseded
- 26 C.F.R. § 1.662(c)-4Illustration of the provisions of sections 661 and 662.Superseded
- 26 C.F.R. § 1.663(a)-1Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.Superseded
- 26 C.F.R. § 1.663(a)-2Charitable, etc., distributions.Superseded
- 26 C.F.R. § 1.663(a)-3Denial of double deduction.Superseded
- 26 C.F.R. § 1.663(b)-1Distributions in first 65 days of taxable year; scope.Superseded
- 26 C.F.R. § 1.663(b)-2Election.Superseded
- 26 C.F.R. § 1.663(c)-1Separate shares treated as separate trusts; in general.Superseded
- 26 C.F.R. § 1.663(c)-2Computation of distributable net income.Superseded
- 26 C.F.R. § 1.663(c)-3Applicability of separate share rule.Superseded
- 26 C.F.R. § 1.663(c)-4Example.Superseded
- 26 C.F.R. § 1.664-1Charitable remainder trusts.Superseded
- 26 C.F.R. § 1.664-2Charitable remainder annuity trust.Superseded
- 26 C.F.R. § 1.664-3Charitable remainder unitrust.Superseded
- 26 C.F.R. § 1.664-4Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.Superseded