Subjgrp 2. Estates, Trusts, and Beneficiaries
- § 1.641 - [Reserved]
- § 1.641(a)-0 - Scope of subchapter J.
- § 1.641(a)-1 - Imposition of tax; application of tax.
- § 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(a)(2)-1 - Foreign taxes.
- § 1.642(a)(3)-1 - Dividends received by an estate or trust.
- § 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(c)-7 - Transitional rules with respect to pooled income funds.
- § 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.
- § 1.642(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 - Examples.
- § 1.642(i)-1 - Certain distributions by cemetery perpetual care funds.
- § 1.642(i)-2 - Definitions.
- § 1.643(a)-0 - Distributable net income; deduction for distributions; in general.
- § 1.643(a)-1 - Deduction for distributions.
- § 1.643(a)-2 - Deduction for personal exemption.
- § 1.643(a)-3 - Capital gains and losses.
- § 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.