1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. Topic - trusts which distribute current income only
  7. 26 CFR § 1.651(a)-5
26 CFR § 1.651(a)-5
Estates
June 25, 2020
CFR

Subpart B has no application to an estate.

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§ 1.651(a)-4 Charitable purposes
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§ 1.651(b)-1 Deduction for distributions to beneficiaries

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