Estates, Trusts, and Beneficiaries

Sections

• 1.641
  § 1.641 [Reserved]
• 1.641(a)-0
  § 1.641(a)-0 Scope of subchapter J.
• 1.641(a)-1
  § 1.641(a)-1 Imposition of tax; application of tax.
• 1.641(a)-2
  § 1.641(a)-2 Gross income of estates and trusts.
• 1.641(b)-1
  § 1.641(b)-1 Computation and payment of tax; deductions and credits of estates and trusts.
• 1.641(b)-2
  § 1.641(b)-2 Filing of returns and payment of the tax.
• 1.641(b)-3
  § 1.641(b)-3 Termination of estates and trusts.
• 1.641(c)-0
  § 1.641(c)-0 Table of contents.
• 1.641(c)-1
  § 1.641(c)-1 Electing small business trust.
• 1.642(a)(1)-1
  § 1.642(a)(1)-1 Partially tax-exempt interest.
• 1.642(a)(2)-1
  § 1.642(a)(2)-1 Foreign taxes.
• 1.642(a)(3)-1
  § 1.642(a)(3)-1 Dividends received by an estate or trust.
• 1.642(a)(3)-2
  § 1.642(a)(3)-2 Time of receipt of dividends by beneficiary.
• 1.642(a)(3)-3
  § 1.642(a)(3)-3 Cross reference.
• 1.642(b)-1
  § 1.642(b)-1 Deduction for personal exemption.
• 1.642(c)-0
  § 1.642(c)-0 Effective dates.
• 1.642(c)-1
  § 1.642(c)-1 Unlimited deduction for amounts paid for a charitable purpose.
• 1.642(c)-2
  § 1.642(c)-2 Unlimited deduction for amounts permanently set aside for a charitable purpose.
• 1.642(c)-3
  § 1.642(c)-3 Adjustments and other special rules for determining unlimited charitable contributions deduction.
• 1.642(c)-4
  § 1.642(c)-4 Nonexempt private foundations.
• 1.642(c)-5
  § 1.642(c)-5 Definition of pooled income fund.
• 1.642(c)-6
  § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.
• 1.642(c)-7
  § 1.642(c)-7 Transitional rules with respect to pooled income funds.
• 1.642(d)-1
  § 1.642(d)-1 Net operating loss deduction.
• 1.642(e)-1
  § 1.642(e)-1 Depreciation and depletion.
• 1.642(f)-1
  § 1.642(f)-1 Amortization deductions.
• 1.642(g)-1
  § 1.642(g)-1 Disallowance of double deductions; in general.
• 1.642(g)-2
  § 1.642(g)-2 Deductions included.
• 1.642(h)-1
  § 1.642(h)-1 Unused loss carryovers on termination of an estate or trust.
• 1.642(h)-2
  § 1.642(h)-2 Excess deductions on termination of an estate or trust.
• 1.642(h)-3
  § 1.642(h)-3 Meaning of “beneficiaries succeeding to the property of the estate or trust”.
• 1.642(h)-4
  § 1.642(h)-4 Allocation.
• 1.642(h)-5
  § 1.642(h)-5 Examples.
• 1.642(i)-1
  § 1.642(i)-1 Certain distributions by cemetery perpetual care funds.
• 1.642(i)-2
  § 1.642(i)-2 Definitions.
• 1.643(a)-0
  § 1.643(a)-0 Distributable net income; deduction for distributions; in general.
• 1.643(a)-1
  § 1.643(a)-1 Deduction for distributions.
• 1.643(a)-2
  § 1.643(a)-2 Deduction for personal exemption.
• 1.643(a)-3
  § 1.643(a)-3 Capital gains and losses.
• 1.643(a)-4
  § 1.643(a)-4 Extraordinary dividends and taxable stock dividends.
• 1.643(a)-5
  § 1.643(a)-5 Tax-exempt interest.
• 1.643(a)-6
  § 1.643(a)-6 Income of foreign trust.
• 1.643(a)-7
  § 1.643(a)-7 Dividends.
• 1.643(a)-8
  § 1.643(a)-8 Certain distributions by charitable remainder trusts.
• 1.643(b)-1
  § 1.643(b)-1 Definition of income.
• 1.643(b)-2
  § 1.643(b)-2 Dividends allocated to corpus.
• 1.643(c)-1
  § 1.643(c)-1 Definition of “beneficiary”.
• 1.643(d)-1
  § 1.643(d)-1 Definition of “foreign trust created by a United States person”.
• 1.643(d)-2
  § 1.643(d)-2 Illustration of the provisions of section 643.
• 1.643(f)-1
  § 1.643(f)-1 Treatment of multiple trusts.
• 1.643(h)-1
  § 1.643(h)-1 Distributions by certain foreign trusts through intermediaries.