26 CFR Topic
treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969
June 25, 2020
§
1.665(a)-0A
Excess distributions by trusts; scope of subpart D
§
1.665(a)-1A
Undistributed net income
§
1.665(b)-1A
Accumulation distributions
§
1.665(b)-2A
Special rules for accumulation distributions made in taxable years beginning before January 1, 1974
§
1.665(c)-1A
Special rule applicable to distributions by certain foreign trusts
§
1.665(d)-1A
Taxes imposed on the trust
§
1.665(e)-1A
Preceding taxable year
§
1.665(f)-1A
[Reserved]
§
1.665(g)-1A
[Reserved]
§
1.665(g)-2A
Application of separate share rule
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