[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: 26CFR1.668(a)-3A] [Page 203] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.668(a)-3A Determination of tax. In a taxable year in which an amount is included in a beneficiary's income under Sec. 1.668(a)-1A(a), the tax on the beneficiary for such taxable year is determined only as provided in section 668 and consists of the sum of: (a) A partial tax computed on (1) the beneficiary's taxable income reduced by (2) an amount equal to the total amounts includible in his income under Sec. 1.668(a)-1A(a), at the rate and in the manner as if section 668 had not been enacted, (b) A partial tax determined as provided in Sec. 1.668(b)-1A, and (c) In the case of a beneficiary of a trust which is not required to distribute all of its income currently, a partial tax determined as provided in Sec. 1.669(b)-1A. [T.D. 7204, 37 FR 17148, Aug. 25, 1972] [[Page 204]]