Home › CFR › Title 26 › Part 1 › §1.662(a)-126 CFR §1.662(a)-1 — Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkThere is included in the gross income of a beneficiary of an estate or complex trust the sum of:(a)Amounts of income required to be distributed currently to him, and(b)All other amounts properly paid, credited, or required to be distributed to him