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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i9
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 1
    PART 1—INCOME TAXES (CONTINUED)
  5. subjgrp 9
    treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969

Subjgrp 9. treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969

  • § 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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