Treasury Regulations (26 C.F.R.)
26 CFR § 1.642(a)(2)-1
Foreign taxes.
Official textecfr.govlast amended
An estate or trust is allowed the credit against tax for taxes imposed by foreign countries and possessions of the United States to the extent allowed by section 901 only for so much of those taxes as are not properly allocable under that section to the beneficiaries. See section 901(b)(4). For purposes of section 901(b)(4), the term beneficiaries includes charitable beneficiaries.
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In this part (40 sections)
- 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.
- 1.642(g)-2 · Deductions included.
- 1.642(h)-1 · Unused loss carryovers on termination of an estate or…
- 1.642(h)-2 · Excess deductions on termination of an estate or trust.