[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.643(c)-1]

[Page 61]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.643(c)-1  Definition of ``beneficiary''.

    An heir, legatee, or devisee (including an estate or trust) is a 
beneficiary. A trust created under a decedent's will is a beneficiary of 
the decedent's estate. The following persons are treated as 
beneficiaries:
    (a) Any person with respect to an amount used to discharge or 
satisfy that person's legal obligation as that term is used in Sec. 
1.662(a)-4.
    (b) The grantor of a trust with respect to an amount applied or 
distributed for the support of a dependent under the circumstances 
specified in section 677(b) out of corpus or out of other than income 
for the taxable year of the trust.
    (c) The trustee or cotrustee of a trust with respect to an amount 
applied or distributed for the support of a dependent under the 
circumstances specified in section 678(c) out of corpus or out of other 
than income for the taxable year of the trust.