Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
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9. Subject Group Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

Sections

• 1.661(a)-1
  § 1.661(a)-1 Estates and trusts accumulating income or distributing corpus; general.
• 1.661(a)-2
  § 1.661(a)-2 Deduction for distributions to beneficiaries.
• 1.661(b)-1
  § 1.661(b)-1 Character of amounts distributed; in general.
• 1.661(b)-2
  § 1.661(b)-2 Character of amounts distributed when charitable contributions are made.
• 1.661(c)-1
  § 1.661(c)-1 Limitation on deduction.
• 1.661(c)-2
  § 1.661(c)-2 Illustration of the provisions of section 661.
• 1.662(a)-1
  § 1.662(a)-1 Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
• 1.662(a)-2
  § 1.662(a)-2 Currently distributable income.
• 1.662(a)-3
  § 1.662(a)-3 Other amounts distributed.
• 1.662(a)-4
  § 1.662(a)-4 Amounts used in discharge of a legal obligation.
• 1.662(b)-1
  § 1.662(b)-1 Character of amounts; when no charitable contributions are made.
• 1.662(b)-2
  § 1.662(b)-2 Character of amounts; when charitable contributions are made.
• 1.662(c)-1
  § 1.662(c)-1 Different taxable years.
• 1.662(c)-2
  § 1.662(c)-2 Death of individual beneficiary.
• 1.662(c)-3
  § 1.662(c)-3 Termination of existence of other beneficiaries.
• 1.662(c)-4
  § 1.662(c)-4 Illustration of the provisions of sections 661 and 662.
• 1.663(a)-1
  § 1.663(a)-1 Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
• 1.663(a)-2
  § 1.663(a)-2 Charitable, etc., distributions.
• 1.663(a)-3
  § 1.663(a)-3 Denial of double deduction.
• 1.663(b)-1
  § 1.663(b)-1 Distributions in first 65 days of taxable year; scope.
• 1.663(b)-2
  § 1.663(b)-2 Election.
• 1.663(c)-1
  § 1.663(c)-1 Separate shares treated as separate trusts or as separate estates; in general.
• 1.663(c)-2
  § 1.663(c)-2 Rules of administration.
• 1.663(c)-3
  § 1.663(c)-3 Applicability of separate share rule to certain trusts.
• 1.663(c)-4
  § 1.663(c)-4 Applicability of separate share rule to estates and qualified revocable trusts.
• 1.663(c)-5
  § 1.663(c)-5 Examples.
• 1.663(c)-6
  § 1.663(c)-6 Effective dates.
• 1.664-1
  § 1.664-1 Charitable remainder trusts.
• 1.664-2
  § 1.664-2 Charitable remainder annuity trust.
• 1.664-3
  § 1.664-3 Charitable remainder unitrust.
• 1.664-4
  § 1.664-4 Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.