Sections
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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.