26 CFR Topic
treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969
June 25, 2020
§
1.667(b)-1A
Authorization of credit to beneficiary for taxes imposed on the trust
§
1.668(a)-1A
Amounts treated as received in prior taxable years; inclusion in gross income
§
1.665(a)-0
Excess distributions by trusts; scope of subpart D
§
1.665(a)-1
Undistributed net income
§
1.665(b)-1
Accumulation distributions of trusts other than certain foreign trusts; in general
§
1.665(b)-2
Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person)
§
1.665(b)-3
Exclusions under section 663(a)(1)
§
1.665(c)-1
Accumulation distributions of certain foreign trusts; in general
§
1.665(c)-2
Indirect payments to the beneficiary
§
1.665(d)-1
Taxes imposed on the trust
§
1.665(e)-1
Preceding taxable year
§
1.665(e)-2
Application of separate share rule
§
1.666(a)-1A
Amount allocated
§
1.666(b)-1A
Total taxes deemed distributed
§
1.666(c)-1A
Pro rata portion of taxes deemed distributed
§
1.666(c)-2A
Illustration of the provisions of section 666 (a), (b), and (c)
§
1.666(d)-1A
Information required from trusts
§
1.666(a)-1
Amount allocated
§
1.666(b)-1
Total taxes deemed distributed
§
1.666(c)-1
Pro rata portion of taxes deemed distributed
§
1.666(c)-2
Illustration of the provisions of section 666
§
1.667-1
Denial of refund to trusts
§
1.667(a)-1A
[Reserved]
§
1.668(a)-2A
Allocation among beneficiaries; in general
§
1.668(a)-3A
Determination of tax
§
1.668(b)-1A
Tax on distribution
§
1.668(b)-2A
Special rules applicable to section 668
§
1.668(b)-3A
Computation of the beneficiary's income and tax for a prior taxable year
§
1.668(b)-4A
Information requirements with respect to beneficiary
§
1.668(a)-1
Amounts treated as received in prior taxable years; inclusion in gross income
§
1.668(a)-2
Allocation among beneficiaries; in general
§
1.668(a)-3
Excluded amounts
§
1.668(a)-4
Tax attributable to throwback
§
1.668(b)-1
Credit for taxes paid by the trust
§
1.668(b)-2
Illustration of the provisions of subpart D
§
1.669(a)-1
Limitation on tax
§
1.669(a)-2
Rules applicable to section 669 computations
§
1.669(a)-3
Tax computed by the exact throwback method
§
1.669(a)-4
Tax attributable to short-cut throwback method
§
1.669(b)-1
Information requirements
§
1.669(b)-2
Manner of exercising election
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