trusts which distribute current income only
- § 1.651(a)-1 Simple trusts; deduction for distributions; in general
- § 1.651(a)-2 Income required to be distributed currently
- § 1.651(a)-3 Distribution of amounts other than income
- § 1.651(a)-4 Charitable purposes
- § 1.651(a)-5 Estates
- § 1.651(b)-1 Deduction for distributions to beneficiaries
- § 1.652(a)-1 Simple trusts; inclusion of amounts in income of beneficiaries
- § 1.652(a)-2 Distributions in excess of distributable net income
- § 1.652(b)-1 Character of amounts
- § 1.652(b)-2 Allocation of income items
- § 1.652(b)-3 Allocation of deductions
- § 1.652(c)-1 Different taxable years
- § 1.652(c)-2 Death of individual beneficiaries
- § 1.652(c)-3 Termination of existence of other beneficiaries
- § 1.652(c)-4 Illustration of the provisions of sections 651 and 652