26 CFR Topic
trusts which distribute current income only
June 25, 2020
§
1.651(a)-1
Simple trusts; deduction for distributions; in general
§
1.651(a)-2
Income required to be distributed currently
§
1.651(a)-3
Distribution of amounts other than income
§
1.651(a)-4
Charitable purposes
§
1.651(a)-5
Estates
§
1.651(b)-1
Deduction for distributions to beneficiaries
§
1.652(a)-1
Simple trusts; inclusion of amounts in income of beneficiaries
§
1.652(a)-2
Distributions in excess of distributable net income
§
1.652(b)-1
Character of amounts
§
1.652(b)-2
Allocation of income items
§
1.652(b)-3
Allocation of deductions
§
1.652(c)-1
Different taxable years
§
1.652(c)-2
Death of individual beneficiaries
§
1.652(c)-3
Termination of existence of other beneficiaries
§
1.652(c)-4
Illustration of the provisions of sections 651 and 652
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