26 CFR Topic
estates and trusts which may accumulate income or which distribute corpus
June 25, 2020
§
1.663(b)-1
Distributions in first 65 days of taxable year; scope
§
1.664-1
Charitable remainder trusts
§
1.664-2
Charitable remainder annuity trust
§
1.664-3
Charitable remainder unitrust
§
1.664-4
Calculation of the fair market value of the remainder interest in a charitable remainder unitrust
§
1.661(a)-1
Estates and trusts accumulating income or distributing corpus; general
§
1.661(a)-2
Deduction for distributions to beneficiaries
§
1.661(b)-1
Character of amounts distributed; in general
§
1.661(b)-2
Character of amounts distributed when charitable contributions are made
§
1.661(c)-1
Limitation on deduction
§
1.661(c)-2
Illustration of the provisions of section 661
§
1.662(a)-1
Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general
§
1.662(a)-2
Currently distributable income
§
1.662(a)-3
Other amounts distributed
§
1.662(a)-4
Amounts used in discharge of a legal obligation
§
1.662(b)-1
Character of amounts; when no charitable contributions are made
§
1.662(b)-2
Character of amounts; when charitable contributions are made
§
1.662(c)-1
Different taxable years
§
1.662(c)-2
Death of individual beneficiary
§
1.662(c)-3
Termination of existence of other beneficiaries
§
1.662(c)-4
Illustration of the provisions of sections 661 and 662
§
1.663(a)-1
Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc
§
1.663(a)-2
Charitable, etc., distributions
§
1.663(a)-3
Denial of double deduction
§
1.663(b)-2
Election
§
1.663(c)-1
Separate shares treated as separate trusts or as separate estates; in general
§
1.663(c)-2
Rules of administration
§
1.663(c)-3
Applicability of separate share rule to certain trusts
§
1.663(c)-4
Applicability of separate share rule to estates and qualified revocable trusts
§
1.663(c)-5
Examples
§
1.663(c)-6
Effective dates
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