Estates, Trusts, and Beneficiaries
- § 1.641 [Reserved]
- § 1.641(a)-0 Scope of subchapter J
- § 1.641(a)-1 Imposition of tax; application of tax
- § 1.641(a)-2 Gross income of estates and trusts
- § 1.641(b)-1 Computation and payment of tax; deductions and credits of estates and trusts
- § 1.641(b)-2 Filing of returns and payment of the tax
- § 1.641(b)-3 Termination of estates and trusts
- § 1.641(c)-0 Table of contents
- § 1.641(c)-1 Electing small business trust
- § 1.642(a)(1)-1 Partially tax-exempt interest
- § 1.642(a)(2)-1 Foreign taxes
- § 1.642(a)(3)-1 Dividends received by an estate or trust
- § 1.642(a)(3)-2 Time of receipt of dividends by beneficiary
- § 1.642(a)(3)-3 Cross reference
- § 1.642(b)-1 Deduction for personal exemption
- § 1.642(c)-0 Effective dates
- § 1.642(c)-1 Unlimited deduction for amounts paid for a charitable purpose
- § 1.642(c)-2 Unlimited deduction for amounts permanently set aside for a charitable purpose
- § 1.642(c)-3 Adjustments and other special rules for determining unlimited charitable contributions deduction
- § 1.642(c)-4 Nonexempt private foundations
- § 1.642(c)-5 Definition of pooled income fund
- § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund
- § 1.642(c)-7 Transitional rules with respect to pooled income funds
- § 1.642(d)-1 Net operating loss deduction
- § 1.642(e)-1 Depreciation and depletion
- § 1.642(f)-1 Amortization deductions
- § 1.642(g)-1 Disallowance of double deductions; in general
- § 1.642(g)-2 Deductions included
- § 1.642(h)-1 Unused loss carryovers on termination of an estate or trust
- § 1.642(h)-2 Excess deductions on termination of an estate or trust
- § 1.642(h)-3 Meaning of “beneficiaries succeeding to the property of the estate or trust”
- § 1.642(h)-4 Allocation
- § 1.642(h)-5 Examples
- § 1.642(i)-1 Certain distributions by cemetery perpetual care funds
- § 1.642(i)-2 Definitions
- § 1.643(a)-0 Distributable net income; deduction for distributions; in general
- § 1.643(a)-1 Deduction for distributions
- § 1.643(a)-2 Deduction for personal exemption
- § 1.643(a)-3 Capital gains and losses
- § 1.643(a)-4 Extraordinary dividends and taxable stock dividends
- § 1.643(a)-5 Tax-exempt interest
- § 1.643(a)-6 Income of foreign trust
- § 1.643(a)-7 Dividends
- § 1.643(a)-8 Certain distributions by charitable remainder trusts
- § 1.643(b)-1 Definition of income
- § 1.643(b)-2 Dividends allocated to corpus
- § 1.643(c)-1 Definition of “beneficiary”
- § 1.643(d)-1 Definition of “foreign trust created by a United States person”
- § 1.643(d)-2 Illustration of the provisions of section 643
- § 1.643(f)-1 Treatment of multiple trusts
- § 1.643(h)-1 Distributions by certain foreign trusts through intermediaries