estates and trusts which may accumulate income or which distribute corpus
- § 1.661(a)-1 Estates and trusts accumulating income or distributing corpus; general
- § 1.661(a)-2 Deduction for distributions to beneficiaries
- § 1.661(b)-1 Character of amounts distributed; in general
- § 1.661(b)-2 Character of amounts distributed when charitable contributions are made
- § 1.661(c)-1 Limitation on deduction
- § 1.661(c)-2 Illustration of the provisions of section 661
- § 1.662(a)-1 Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general
- § 1.662(a)-2 Currently distributable income
- § 1.662(a)-3 Other amounts distributed
- § 1.662(a)-4 Amounts used in discharge of a legal obligation
- § 1.662(b)-1 Character of amounts; when no charitable contributions are made
- § 1.662(b)-2 Character of amounts; when charitable contributions are made
- § 1.662(c)-1 Different taxable years
- § 1.662(c)-2 Death of individual beneficiary
- § 1.662(c)-3 Termination of existence of other beneficiaries
- § 1.662(c)-4 Illustration of the provisions of sections 661 and 662
- § 1.663(a)-1 Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc
- § 1.663(a)-2 Charitable, etc, distributions
- § 1.663(a)-3 Denial of double deduction
- § 1.663(b)-1 Distributions in first 65 days of taxable year; scope
- § 1.663(b)-2 Election
- § 1.663(c)-1 Separate shares treated as separate trusts or as separate estates; in general
- § 1.663(c)-2 Rules of administration
- § 1.663(c)-3 Applicability of separate share rule to certain trusts
- § 1.663(c)-4 Applicability of separate share rule to estates and qualified revocable trusts
- § 1.663(c)-5 Examples
- § 1.663(c)-6 Effective dates
- § 1.664-1 Charitable remainder trusts
- § 1.664-2 Charitable remainder annuity trust
- § 1.664-3 Charitable remainder unitrust
- § 1.664-4 Calculation of the fair market value of the remainder interest in a charitable remainder unitrust