26 CFR §1.662(a)-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

There 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