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.