Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969

Sections

• 1.665(a)-0
  § 1.665(a)-0 Excess distributions by trusts; scope of subpart D.
• 1.665(a)-1
  § 1.665(a)-1 Undistributed net income.
• 1.665(b)-1
  § 1.665(b)-1 Accumulation distributions of trusts other than certain foreign trusts; in general.
• 1.665(b)-2
  § 1.665(b)-2 Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person).
• 1.665(b)-3
  § 1.665(b)-3 Exclusions under section 663(a)(1).
• 1.665(c)-1
  § 1.665(c)-1 Accumulation distributions of certain foreign trusts; in general.
• 1.665(c)-2
  § 1.665(c)-2 Indirect payments to the beneficiary.
• 1.665(d)-1
  § 1.665(d)-1 Taxes imposed on the trust.
• 1.665(e)-1
  § 1.665(e)-1 Preceding taxable year.
• 1.665(e)-2
  § 1.665(e)-2 Application of separate share rule.
• 1.666(a)-1
  § 1.666(a)-1 Amount allocated.
• 1.666(a)-1A
  § 1.666(a)-1A Amount allocated.
• 1.666(b)-1
  § 1.666(b)-1 Total taxes deemed distributed.
• 1.666(b)-1A
  § 1.666(b)-1A Total taxes deemed distributed.
• 1.666(c)-1
  § 1.666(c)-1 Pro rata portion of taxes deemed distributed.
• 1.666(c)-1A
  § 1.666(c)-1A Pro rata portion of taxes deemed distributed.
• 1.666(c)-2
  § 1.666(c)-2 Illustration of the provisions of section 666.
• 1.666(c)-2A
  § 1.666(c)-2A Illustration of the provisions of section 666 (a), (b), and (c).
• 1.666(d)-1A
  § 1.666(d)-1A Information required from trusts.
• 1.667-1
  § 1.667-1 Denial of refund to trusts.
• 1.667(a)-1A
  § 1.667(a)-1A [Reserved]
• 1.667(b)-1A
  § 1.667(b)-1A Authorization of credit to beneficiary for taxes imposed on the trust.
• 1.668(a)-1
  § 1.668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income.
• 1.668(a)-1A
  § 1.668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income.
• 1.668(a)-2
  § 1.668(a)-2 Allocation among beneficiaries; in general.
• 1.668(a)-2A
  § 1.668(a)-2A Allocation among beneficiaries; in general.
• 1.668(a)-3
  § 1.668(a)-3 Excluded amounts.
• 1.668(a)-3A
  § 1.668(a)-3A Determination of tax.
• 1.668(a)-4
  § 1.668(a)-4 Tax attributable to throwback.
• 1.668(b)-1
  § 1.668(b)-1 Credit for taxes paid by the trust.
• 1.668(b)-1A
  § 1.668(b)-1A Tax on distribution.
• 1.668(b)-2
  § 1.668(b)-2 Illustration of the provisions of subpart D.
• 1.668(b)-2A
  § 1.668(b)-2A Special rules applicable to section 668.
• 1.668(b)-3A
  § 1.668(b)-3A Computation of the beneficiary's income and tax for a prior taxable year.
• 1.668(b)-4A
  § 1.668(b)-4A Information requirements with respect to beneficiary.
• 1.669(a)-1
  § 1.669(a)-1 Limitation on tax.
• 1.669(a)-2
  § 1.669(a)-2 Rules applicable to section 669 computations.
• 1.669(a)-3
  § 1.669(a)-3 Tax computed by the exact throwback method.
• 1.669(a)-4
  § 1.669(a)-4 Tax attributable to short-cut throwback method.
• 1.669(b)-1
  § 1.669(b)-1 Information requirements.
• 1.669(b)-2
  § 1.669(b)-2 Manner of exercising election.