CFR›Title 26›Chapter I›Part 1›Subject Group Trusts Which Distribute Current Income Only›26 CFR 1.651(a)-5 Citation26 CFR 1.651(a)-5CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 § 1.651(a)-5 Estates.Subpart B has no application to an estate. Previous 1.651(a)-4 § 1.651(a)-4 Charitable purposes. Next 1.651(b)-1 § 1.651(b)-1 Deduction for distributions to beneficiaries.