Trusts Which Distribute Current Income Only

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Trusts Which Distribute Current Income Only

Sections

• 1.651(a)-1
  § 1.651(a)-1 Simple trusts; deduction for distributions; in general.
• 1.651(a)-2
  § 1.651(a)-2 Income required to be distributed currently.
• 1.651(a)-3
  § 1.651(a)-3 Distribution of amounts other than income.
• 1.651(a)-4
  § 1.651(a)-4 Charitable purposes.
• 1.651(a)-5
  § 1.651(a)-5 Estates.
• 1.651(b)-1
  § 1.651(b)-1 Deduction for distributions to beneficiaries.
• 1.652(a)-1
  § 1.652(a)-1 Simple trusts; inclusion of amounts in income of beneficiaries.
• 1.652(a)-2
  § 1.652(a)-2 Distributions in excess of distributable net income.
• 1.652(b)-1
  § 1.652(b)-1 Character of amounts.
• 1.652(b)-2
  § 1.652(b)-2 Allocation of income items.
• 1.652(b)-3
  § 1.652(b)-3 Allocation of deductions.
• 1.652(c)-1
  § 1.652(c)-1 Different taxable years.
• 1.652(c)-2
  § 1.652(c)-2 Death of individual beneficiaries.
• 1.652(c)-3
  § 1.652(c)-3 Termination of existence of other beneficiaries.
• 1.652(c)-4
  § 1.652(c)-4 Illustration of the provisions of sections 651 and 652.