Title 26

SECTION 1.643(a)-1

1.643(a)-1 Deduction for distributions.

§ 1.643(a)-1 Deduction for distributions.

The deduction allowable to a trust under section 651 and to an estate or trust under section 661 for amounts paid, credited, or required to be distributed to beneficiaries is not allowed in the computation of distributable net income.

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