Subjgrp 7. treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969
- § 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]
- § 1.667(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.
- § 1.668(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.