Subjgrp 6. undefined
- § 1.661(a)-1 - Estates and trusts accumulating income or distributing corpus; general.
- § 1.661(a)-2 - Deduction for distributions to beneficiaries.
- § 1.661(b)-1 - Character of amounts distributed; in general.
- § 1.661(b)-2 - Character of amounts distributed when charitable contributions are made.
- § 1.661(c)-1 - Limitation on deduction.
- § 1.661(c)-2 - Illustration of the provisions of section 661.
- § 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
- § 1.662(a)-2 - Currently distributable income.
- § 1.662(a)-3 - Other amounts distributed.
- § 1.662(a)-4 - Amounts used in discharge of a legal obligation.
- § 1.662(b)-1 - Character of amounts; when no charitable contributions are made.
- § 1.662(b)-2 - Character of amounts; when charitable contributions are made.
- § 1.662(c)-1 - Different taxable years.
- § 1.662(c)-2 - Death of individual beneficiary.
- § 1.662(c)-3 - Termination of existence of other beneficiaries.
- § 1.662(c)-4 - Illustration of the provisions of sections 661 and 662.
- § 1.663(a)-1 - Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
- § 1.663(a)-2 - Charitable, etc., distributions.
- § 1.663(a)-3 - Denial of double deduction.
- § 1.663(b)-1 - Distributions in first 65 days of taxable year; scope.
- § 1.663(b)-2 - Election.
- § 1.663(c)-1 - Separate shares treated as separate trusts or as separate estates; in general.
- § 1.663(c)-2 - Rules of administration.
- § 1.663(c)-3 - Applicability of separate share rule to certain trusts.
- § 1.663(c)-4 - Applicability of separate share rule to estates and qualified revocable trusts.
- § 1.663(c)-5 - Examples.
- § 1.663(c)-6 - Effective dates.
- § 1.664-1 - Charitable remainder trusts.
- § 1.664-2 - Charitable remainder annuity trust.
- § 1.664-3 - Charitable remainder unitrust.
- § 1.664-4 - Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.