Treasury Regulations (26 C.F.R.)
26 CFR § 1.641(c)-0
Table of contents.
This section lists the major captions contained in § 1.641(c)-1.
(a) In general.
(b) Definitions.
(1) Grantor portion.
(2) S portion.
(3) Non-S portion.
(c) Taxation of grantor portion.
(d) Taxation of S portion.
(1) In general.
(2) Section 1366 amounts.
(3) Gains and losses on disposition of S stock.
(4) State and local income taxes and administrative expenses.
(e) Tax rates and exemption of S portion.
(1) Income tax rate.
(2) Alternative minimum tax exemption.
(f) Adjustments to basis of stock in the S portion under section 1367.
(g) Taxation of non-S portion.
(1) In general.
(2) Dividend income under section 1368(c)(2).
(3) Interest on installment obligations.
(4) Charitable deduction.
(h) Allocation of state and local income taxes and administration expenses.
(i) Treatment of distributions from the trust.
(j) Termination or revocation of ESBT election.
(k) Effective date.
(l) Examples.
[T.D. 8994, 67 FR 34394, May 14, 2002]
Source: view the official text
In this part (40 sections)
- 1.617-4 · Treatment of gain from disposition of certain mining property.
- 1.617-5 · Effective/applicability date.
- 1.631-1 · Election to consider cutting as sale or exchange.
- 1.631-2 · Gain or loss upon the disposal of timber under cutting…
- 1.631-3 · Gain or loss upon the disposal of coal or domestic iron ore…
- 1.632-1 · Tax on sale of oil or gas properties.
- 1.636-1 · Treatment of production payments as loans.
- 1.636-2 · Production payments retained in leasing transactions.
- 1.636-3 · Definitions.
- 1.636-4 · Effective dates of section 636.
- 1.638-1 · Continental Shelf areas.
- 1.638-2 · Effective date.
- 1.639-1.640 · §§ 1.639-1.640 [Reserved]
- 1.641 · [Reserved]
- 1.641(a)-0 · Scope of subchapter J.
- 1.641(a)-1 · Imposition of tax; application of tax.
- 1.641(a)-2 · Gross income of estates and trusts.
- 1.641(b)-1 · Computation and payment of tax; deductions and credits of…
- 1.641(b)-2 · Filing of returns and payment of the tax.
- 1.641(b)-3 · Termination of estates and trusts.
- 1.641(c)-0 · Table of contents.
- 1.641(c)-1 · Electing small business trust.
- 1.642(a)(1)-1 · Partially tax-exempt interest.
- 1.642(a)(2)-1 · Foreign taxes.
- 1.642(a)(3)-1 · Dividends received by an estate or trust.
- 1.642(a)(3)-2 · Time of receipt of dividends by beneficiary.
- 1.642(a)(3)-3 · Cross reference.
- 1.642(b)-1 · Deduction for personal exemption.
- 1.642(c)-0 · Effective dates.
- 1.642(c)-1 · Unlimited deduction for amounts paid for a charitable…
- 1.642(c)-2 · Unlimited deduction for amounts permanently set aside for…
- 1.642(c)-3 · Adjustments and other special rules for determining…
- 1.642(c)-4 · Nonexempt private foundations.
- 1.642(c)-5 · Definition of pooled income fund.
- 1.642(c)-6 · Valuation of a remainder interest in property transferred…
- 1.642(c)-7 · Transitional rules with respect to pooled income funds.
- 1.642(d)-1 · Net operating loss deduction.
- 1.642(e)-1 · Depreciation and depletion.
- 1.642(f)-1 · Amortization deductions.
- 1.642(g)-1 · Disallowance of double deductions; in general.