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