Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on or After 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 on or After January 1, 1969

Sections

• 1.665(a)-0A
  § 1.665(a)-0A Excess distributions by trusts; scope of subpart D.
• 1.665(a)-1A
  § 1.665(a)-1A Undistributed net income.
• 1.665(b)-1A
  § 1.665(b)-1A Accumulation distributions.
• 1.665(b)-2A
  § 1.665(b)-2A Special rules for accumulation distributions made in taxable years beginning before January 1, 1974.
• 1.665(c)-1A
  § 1.665(c)-1A Special rule applicable to distributions by certain foreign trusts.
• 1.665(d)-1A
  § 1.665(d)-1A Taxes imposed on the trust.
• 1.665(e)-1A
  § 1.665(e)-1A Preceding taxable year.
• 1.665(f)-1A
  § 1.665(f)-1A [Reserved]
• 1.665(g)-1A
  § 1.665(g)-1A [Reserved]
• 1.665(g)-2A
  § 1.665(g)-2A Application of separate share rule.