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Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 1--INCOME TAXES
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 | 1.641(a)-0 | Scope of subchapter J. |
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| 1.641(a)-1 | Imposition of tax; application of tax. |
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| 1.641(a)-2 | Gross income of estates and trusts. |
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| 1.641(b)-1 | Computation and payment of tax; deductions and credits of estates and trusts. |
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| 1.641(b)-2 | Filing of returns and payment of the tax. |
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| 1.641(b)-3 | Termination of estates and trusts. |
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| 1.641(c)-0 | Table of contents. |
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| 1.641(c)-1 | Electing small business trust. |
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| 1.642(a)(1)-1 | Partially tax-exempt interest. |
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| 1.642(a)(2)-1 | Foreign taxes. |
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| 1.642(a)(3)-1 | Dividends received by an estate or trust. |
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| 1.642(a)(3)-2 | Time of receipt of dividends by beneficiary. |
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| 1.642(a)(3)-3 | Cross reference. |
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| 1.642(b)-1 | Deduction for personal exemption. |
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| 1.642(c)-0 | Effective dates. |
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| 1.642(c)-1 | Unlimited deduction for amounts paid for a charitable purpose. |
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| 1.642(c)-2 | Unlimited deduction for amounts permanently set aside for a charitable purpose. |
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| 1.642(c)-3 | Adjustments and other special rules for determining unlimited charitable contributions deduction. |
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| 1.642(c)-4 | Nonexempt private foundations. |
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| 1.642(c)-5 | Definition of pooled income fund. |
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| 1.642(c)-6 | Valuation of a remainder interest in property transferred to a pooled income fund. |
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| 1.642(c)-7 | Transitional rules with respect to pooled income funds. |
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| 1.642(d)-1 | Net operating loss deduction. |
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| 1.642(e)-1 | Depreciation and depletion. |
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| 1.642(f)-1 | Amortization deductions. |
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| 1.642(g)-1 | Disallowance of double deductions; in general. |
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| 1.642(g)-2 | Deductions included. |
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| 1.642(h)-1 | Unused loss carryovers on termination of an estate or trust. |
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| 1.642(h)-2 | Excess deductions on termination of an estate or trust. |
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| 1.642(h)-3 | Meaning of ``beneficiaries succeeding to the property of the estate or trust''. |
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| 1.642(h)-4 | Allocation. |
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| 1.642(h)-5 | Example. |
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| 1.642(i)-1 | Certain distributions by cemetery perpetual care funds. |
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| 1.642(i)-2 | Definitions. |
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| 1.643(a)-0 | Distributable net income; deduction for distributions; in general. |
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| 1.643(a)-1 | Deduction for distributions. |
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| 1.643(a)-2 | Deduction for personal exemption. |
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| 1.643(a)-3 | Capital gains and losses. |
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| 1.643(a)-4 | Extraordinary dividends and taxable stock dividends. |
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| 1.643(a)-5 | Tax-exempt interest. |
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| 1.643(a)-6 | Income of foreign trust. |
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| 1.643(a)-7 | Dividends. |
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| 1.643(a)-8 | Certain distributions by charitable remainder trusts. |
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| 1.643(b)-1 | Definition of income. |
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| 1.643(b)-2 | Dividends allocated to corpus. |
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| 1.643(c)-1 | Definition of ``beneficiary''. |
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| 1.643(d)-1 | Definition of ``foreign trust created by a United States person''. |
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| 1.643(d)-2 | Illustration of the provisions of section 643. |
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| 1.643(h)-1 | Distributions by certain foreign trusts through intermediaries. |
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| 1.642(c)-6A | Valuation of charitable remainder interests for which the valuation date is before May 1, 1999. |
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| 1.645-1 | Election by certain revocable trusts to be treated as part of estate. |
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| 1.651(a)-1 | Simple trusts; deduction for distributions; in general. |
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| 1.651(a)-2 | Income required to be distributed currently. |
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| 1.651(a)-3 | Distribution of amounts other than income. |
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| 1.651(a)-4 | Charitable purposes. |
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| 1.651(a)-5 | Estates. |
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| 1.651(b)-1 | Deduction for distributions to beneficiaries. |
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| 1.652(a)-1 | Simple trusts; inclusion of amounts in income of beneficiaries. |
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| 1.652(a)-2 | Distributions in excess of distributable net income. |
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| 1.652(b)-1 | Character of amounts. |
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| 1.652(b)-2 | Allocation of income items. |
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| 1.652(b)-3 | Allocation of deductions. |
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| 1.652(c)-1 | Different taxable years. |
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| 1.652(c)-2 | Death of individual beneficiaries. |
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| 1.652(c)-3 | Termination of existence of other beneficiaries. |
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| 1.652(c)-4 | Illustration of the provisions of sections 651 and 652. |
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| 1.661(a)-1 | Estates and trusts accumulating income or distributing corpus; general. |
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| 1.661(a)-2 | Deduction for distributions to beneficiaries. |
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| 1.661(b)-1 | Character of amounts distributed; in general. |
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| 1.661(b)-2 | Character of amounts distributed when charitable contributions are made. |
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| 1.661(c)-1 | Limitation on deduction. |
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| 1.661(c)-2 | Illustration of the provisions of section 661. |
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| 1.662(a)-1 | Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. |
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| 1.662(a)-2 | Currently distributable income. |
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| 1.662(a)-3 | Other amounts distributed. |
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| 1.662(a)-4 | Amounts used in discharge of a legal obligation. |
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| 1.662(b)-1 | Character of amounts; when no charitable contributions are made. |
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| 1.662(b)-2 | Character of amounts; when charitable contributions are made. |
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| 1.662(c)-1 | Different taxable years. |
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| 1.662(c)-2 | Death of individual beneficiary. |
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| 1.662(c)-3 | Termination of existence of other beneficiaries. |
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| 1.662(c)-4 | Illustration of the provisions of sections 661 and 662. |
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| 1.663(a)-1 | Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc. |
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| 1.663(a)-2 | Charitable, etc., distributions. |
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| 1.663(a)-3 | Denial of double deduction. |
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| 1.663(b)-1 | Distributions in first 65 days of taxable year; scope. |
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| 1.663(b)-2 | Election. |
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| 1.663(c)-1 | Separate shares treated as separate trusts or as separate estates; in general. |
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| 1.663(c)-2 | Rules of administration. |
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| 1.663(c)-3 | Applicability of separate share rule to certain trusts. |
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| 1.663(c)-4 | Applicability of separate share rule to estates and qualified revocable trusts. |
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| 1.663(c)-5 | Examples. |
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| 1.663(c)-6 | Effective dates. |
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| 1.664-1 | Charitable remainder trusts. |
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| 1.664-2 | Charitable remainder annuity trust. |
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| 1.664-3 | Charitable remainder unitrust. |
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| 1.664-4 | Calculation of the fair market value of the remainder interest in a charitable remainder unitrust. |
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| 1.665(a)-0 | Excess distributions by trusts; scope of subpart D. |
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| 1.665(a)-1 | Undistributed net income. |
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| 1.665(b)-1 | Accumulation distributions of trusts other than certain foreign trusts; in general. |
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| 1.665(b)-2 | Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person). |
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| 1.665(b)-3 | Exclusions under section 663(a)(1). |
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| 1.665(c)-1 | Accumulation distributions of certain foreign trusts; in general. |
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| 1.665(c)-2 | Indirect payments to the beneficiary. |
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| 1.665(d)-1 | Taxes imposed on the trust. |
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| 1.665(e)-1 | Preceding taxable year. |
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| 1.665(e)-2 | Application of separate share rule. |
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| 1.666(a)-1A | Amount allocated. |
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| 1.666(b)-1A | Total taxes deemed distributed. |
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| 1.666(c)-1A | Pro rata portion of taxes deemed distributed. |
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| 1.666(c)-2A | Illustration of the provisions of section 666 (a), (b), and (c). |
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| 1.666(d)-1A | Information required from trusts. |
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| 1.666(a)-1 | Amount allocated. |
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| 1.666(b)-1 | Total taxes deemed distributed. |
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| 1.666(c)-1 | Pro rata portion of taxes deemed distributed. |
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| 1.666(c)-2 | Illustration of the provisions of section 666. |
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| 1.667-1 | Denial of refund to trusts. |
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| 1.667(a)-1A | Denial of refund to trusts. |
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| 1.667(b)-1A | Authorization of credit to beneficiary for taxes imposed on the trust. |
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| 1.668(a)-1A | Amounts treated as received in prior taxable years; inclusion in gross income. |
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| 1.668(a)-2A | Allocation among beneficiaries; in general. |
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| 1.668(a)-3A | Determination of tax. |
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| 1.668(b)-1A | Tax on distribution. |
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| 1.668(b)-2A | Special rules applicable to section 668. |
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| 1.668(b)-3A | Computation of the beneficiary's income and tax for a prior taxable year. |
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| 1.668(b)-4A | Information requirements with respect to beneficiary. |
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| 1.668(a)-1 | Amounts treated as received in prior taxable years; inclusion in gross income. |
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| 1.668(a)-2 | Allocation among beneficiaries; in general. |
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| 1.668(a)-3 | Excluded amounts. |
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| 1.668(a)-4 | Tax attributable to throwback. |
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| 1.668(b)-1 | Credit for taxes paid by the trust. |
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| 1.668(b)-2 | Illustration of the provisions of subpart D. |
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| 1.669(a)-1A | Amount allocated. |
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| 1.669(b)-1A | Tax on distribution. |
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| 1.669(c)-1A | Special rules applicable to section 669. |
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| 1.669(c)-2A | Computation of the beneficiary's income and tax for a prior taxable year. |
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| 1.669(c)-3A | Information requirements with respect to beneficiary. |
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| 1.669(d)-1A | Total taxes deemed distributed. |
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| 1.669(e)-1A | Pro rata portion of taxes deemed distributed. |
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| 1.669(e)-2A | Illustration of the provisions of section 669. |
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| 1.669(f)-1A | Character of capital gain. |
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| 1.669(f)-2A | Exception for capital gain distributions from certain trusts. |
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| 1.669(a)-1 | Limitation on tax. |
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| 1.669(a)-2 | Rules applicable to section 669 computations. |
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| 1.669(a)-3 | Tax computed by the exact throwback method. |
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| 1.669(a)-4 | Tax attributable to short-cut throwback method. |
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| 1.669(b)-1 | Information requirements. |
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| 1.669(b)-2 | Manner of exercising election. |
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| 1.664-4A | Valuation of charitable remainder interests for which the valuation date is before May 1, 1999. |
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| 1.665(a)-0A | Excess distributions by trusts; scope of subpart D. |
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| 1.665(a)-1A | Undistributed net income. |
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| 1.665(b)-1A | Accumulation distributions. |
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| 1.665(b)-2A | Special rules for accumulation distributions made in taxable years beginning before January 1, 1974. |
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| 1.665(c)-1A | Special rule applicable to distributions by certain foreign trusts. |
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| 1.665(d)-1A | Taxes imposed on the trust. |
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| 1.665(e)-1A | Preceding taxable year. |
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| 1.665(f)-1A | Undistributed capital gain. |
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| 1.665(g)-1A | Capital gain distribution. |
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| 1.665(g)-2A | Application of separate share rule. |
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| 1.671-1 | Grantors and others treated as substantial owners; scope. |
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| 1.671-2 | Applicable principles. |
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| 1.671-3 | Attribution or inclusion of income, deductions, and credits against tax. |
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| 1.671-4 | Method of reporting. |
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| 1.672(a)-1 | Definition of adverse party. |
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| 1.672(b)-1 | Nonadverse party. |
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| 1.672(c)-1 | Related or subordinate party. |
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| 1.672(d)-1 | Power subject to condition precedent. |
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| 1.672(f)-1 | Foreign persons not treated as owners. |
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| 1.672(f)-2 | Certain foreign corporations. |
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| 1.672(f)-3 | Exceptions to general rule. |
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| 1.672(f)-4 | Recharacterization of purported gifts. |
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| 1.672(f)-5 | Special rules. |
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| 1.673(a)-1 | Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule. |
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| 1.673(b)-1 | Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969). |
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| 1.673(c)-1 | Reversionary interest after income beneficiary's death. |
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| 1.673(d)-1 | Postponement of date specified for reacquisition. |
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| 1.674(a)-1 | Power to control beneficial enjoyment; scope of section 674. |
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| 1.674(b)-1 | Excepted powers exercisable by any person. |
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| 1.674(c)-1 | Excepted powers exercisable only by independent trustees. |
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| 1.674(d)-1 | Excepted powers exercisable by any trustee other than grantor or spouse. |
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| 1.674(d)-2 | Limitations on exceptions in section 674 (b), (c), and (d). |
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| 1.675-1 | Administrative powers. |
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| 1.676(a)-1 | Power to revest title to portion of trust property in grantor; general rule. |
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| 1.676(b)-1 | Powers exercisable only after a period of time. |
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| 1.677(a)-1 | Income for benefit of grantor; general rule. |
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| 1.677(b)-1 | Trusts for support. |
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| 1.678(a)-1 | Person other than grantor treated as substantial owner; general rule. |
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| 1.678(b)-1 | If grantor is treated as the owner. |
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| 1.678(c)-1 | Trusts for support. |
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| 1.678(d)-1 | Renunciation of power. |
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| 1.679-0 | Outline of major topics. |
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| 1.679-1 | U.S. transferor treated as owner of foreign trust. |
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| 1.679-2 | Trusts treated as having a U.S. beneficiary. |
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| 1.679-3 | Transfers. |
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| 1.679-4 | Exceptions to general rule. |
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| 1.679-5 | Pre-immigration trusts. |
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| 1.679-6 | Outbound migrations of domestic trusts. |
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| 1.679-7 | Effective dates. |
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| 1.681(a)-1 | Limitation on charitable contributions deductions of trusts; scope of section 681. |
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| 1.681(a)-2 | Limitation on charitable contributions deduction of trusts with trade or business income. |
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| 1.681(b)-1 | Cross reference. |
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| 1.682(a)-1 | Income of trust in case of divorce, etc. |
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| 1.682(b)-1 | Application of trust rules to alimony payments. |
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| 1.682(c)-1 | Definitions. |
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| 1.683-1 | Applicability of provisions; general rule. |
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| 1.683-2 | Exceptions. |
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| 1.683-3 | Application of the 65-day rule of the Internal Revenue Code of 1939. |
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| 1.684-1 | Recognition of gain on transfers to certain foreign trusts and estates. |
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| 1.684-2 | Transfers. |
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| 1.684-3 | Exceptions to general rule of gain recognition. |
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| 1.684-4 | Outbound migrations of domestic trusts. |
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| 1.684-5 | Effective date. |
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| 1.691(a)-1 | Income in respect of a decedent. |
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| 1.691(a)-2 | Inclusion in gross income by recipients. |
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| 1.691(a)-3 | Character of gross income. |
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| 1.691(a)-4 | Transfer of right to income in respect of a decedent. |
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| 1.691(a)-5 | Installment obligations acquired from decedent. |
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| 1.691(b)-1 | Allowance of deductions and credit in respect to decedents. |
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| 1.691(c)-1 | Deduction for estate tax attributable to income in respect of a decedent. |
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| 1.691(c)-2 | Estates and trusts. |
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| 1.691(d)-1 | Amounts received by surviving annuitant under joint and survivor annuity contract. |
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| 1.691(e)-1 | Installment obligations transmitted at death when prior law applied. |
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| 1.691(f)-1 | Cross reference. |
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| 1.692-1 | Abatement of income taxes of certain members of the Armed Forces of the United States upon death. |
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| 1.701-1 | Partners, not partnership, subject to tax. |
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| 1.701-2 | Anti-abuse rule. |
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| 1.702-1 | Income and credits of partner. |
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| 1.702-2 | Net operating loss deduction of partner. |
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| 1.702-3T | 4-Year spread (temporary). |
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| 1.703-1 | Partnership computations. |
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| 1.704-1 | Partner's distributive share. |
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| 1.704-2 | Allocations attributable to nonrecourse liabilities. |
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| 1.704-3 | Contributed property. |
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| 1.704-4 | Distribution of contributed property. |
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| 1.705-1 | Determination of basis of partner's interest. |
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| 1.705-2 | Basis adjustments coordinating sections 705 and 1032. |
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| 1.706-1 | Taxable years of partner and partnership. |
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| 1.706-2T | Temporary regulations; question and answer under the Tax Reform Act of 1984. |
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| 1.707-0 | Table of contents. |
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| 1.707-1 | Transactions between partner and partnership. |
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| 1.707-3 | Disguised sales of property to partnership; general rules. |
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| 1.707-4 | Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures. |
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| 1.707-5 | Disguised sales of property to partnership; special rules relating to liabilities. |
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| 1.707-6 | Disguised sales of property by partnership to partner; general rules. |
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| 1.707-8 | Disclosure of certain information. |
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| 1.707-9 | Effective dates and transitional rules. |
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| 1.708-1 | Continuation of partnership. |
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| 1.709-1 | Treatment of organization and syndication costs. |
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| 1.709-2 | Definitions. |
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| 1.721-1 | Nonrecognit |