26 CFR Topic
Estates, Trusts, and Beneficiaries
June 25, 2020
§
1.643(a)-1
Deduction for distributions
§
1.643(a)-2
Deduction for personal exemption
§
1.642(a)(2)-1
Foreign taxes
§
1.641
[Reserved]
§
1.641(a)-0
Scope of subchapter J
§
1.641(a)-1
Imposition of tax; application of tax
§
1.642(a)(3)-1
Dividends received by an estate or trust
§
1.643(a)-3
Capital gains and losses
§
1.641(a)-2
Gross income of estates and trusts
§
1.641(b)-1
Computation and payment of tax; deductions and credits of estates and trusts
§
1.641(b)-2
Filing of returns and payment of the tax
§
1.641(b)-3
Termination of estates and trusts
§
1.641(c)-0
Table of contents
§
1.641(c)-1
Electing small business trust
§
1.642(a)(1)-1
Partially tax-exempt interest
§
1.642(c)-7
Transitional rules with respect to pooled income funds
§
1.642(a)(3)-2
Time of receipt of dividends by beneficiary
§
1.642(a)(3)-3
Cross reference
§
1.642(b)-1
Deduction for personal exemption
§
1.642(c)-0
Effective dates
§
1.642(c)-1
Unlimited deduction for amounts paid for a charitable purpose
§
1.642(c)-2
Unlimited deduction for amounts permanently set aside for a charitable purpose
§
1.642(c)-3
Adjustments and other special rules for determining unlimited charitable contributions deduction
§
1.642(c)-4
Nonexempt private foundations
§
1.642(c)-5
Definition of pooled income fund
§
1.642(c)-6
Valuation of a remainder interest in property transferred to a pooled income fund
§
1.642(d)-1
Net operating loss deduction
§
1.642(e)-1
Depreciation and depletion
§
1.642(f)-1
Amortization deductions
§
1.642(g)-1
Disallowance of double deductions; in general
§
1.642(g)-2
Deductions included
§
1.642(h)-1
Unused loss carryovers on termination of an estate or trust
§
1.643(a)-0
Distributable net income; deduction for distributions; in general
§
1.642(h)-2
Excess deductions on termination of an estate or trust
§
1.642(h)-3
Meaning of “beneficiaries succeeding to the property of the estate or trust”
§
1.642(h)-4
Allocation
§
1.642(h)-5
Example
§
1.642(i)-1
Certain distributions by cemetery perpetual care funds
§
1.642(i)-2
Definitions
§
1.643(a)-4
Extraordinary dividends and taxable stock dividends
§
1.643(a)-5
Tax-exempt interest
§
1.643(a)-6
Income of foreign trust
§
1.643(a)-7
Dividends
§
1.643(a)-8
Certain distributions by charitable remainder trusts
§
1.643(b)-1
Definition of income
§
1.643(b)-2
Dividends allocated to corpus
§
1.643(c)-1
Definition of “beneficiary”
§
1.643(d)-1
Definition of “foreign trust created by a United States person”
§
1.643(d)-2
Illustration of the provisions of section 643
§
1.643(f)-1
Treatment of multiple trusts
§
1.643(h)-1
Distributions by certain foreign trusts through intermediaries
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