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Treasury Regulations (26 C.F.R.)

26 CFR § 1.662(a)-1

Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

Official textecfr.govlast amended

There is included in the gross income of a beneficiary of an estate or complex trust the sum of:

# (a)

Amounts of income required to be distributed currently to him, and

# (b)

All other amounts properly paid, credited, or required to be distributed to him

by the estate or trust. The preceding sentence is subject to the rules contained in § 1.662(a)-2 (relating to currently distributable income), § 1.662(a)-3 (relating to other amounts distributed), and §§ 1.662(b)-1 and 1.662(b)-2 (relating to character of amounts). Section 662 has no application to amounts excluded under section 663(a).

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In this part (40 sections)
  1. 1.651(a)-2 · Income required to be distributed currently.
  2. 1.651(a)-3 · Distribution of amounts other than income.
  3. 1.651(a)-4 · Charitable purposes.
  4. 1.651(a)-5 · Estates.
  5. 1.651(b)-1 · Deduction for distributions to beneficiaries.
  6. 1.652(a)-1 · Simple trusts; inclusion of amounts in income of…
  7. 1.652(a)-2 · Distributions in excess of distributable net income.
  8. 1.652(b)-1 · Character of amounts.
  9. 1.652(b)-2 · Allocation of income items.
  10. 1.652(b)-3 · Allocation of deductions.
  11. 1.652(c)-1 · Different taxable years.
  12. 1.652(c)-2 · Death of individual beneficiaries.
  13. 1.652(c)-3 · Termination of existence of other beneficiaries.
  14. 1.652(c)-4 · Illustration of the provisions of sections 651 and 652.
  15. 1.661(a)-1 · Estates and trusts accumulating income or distributing…
  16. 1.661(a)-2 · Deduction for distributions to beneficiaries.
  17. 1.661(b)-1 · Character of amounts distributed; in general.
  18. 1.661(b)-2 · Character of amounts distributed when charitable…
  19. 1.661(c)-1 · Limitation on deduction.
  20. 1.661(c)-2 · Illustration of the provisions of section 661.
  21. 1.662(a)-1 · Inclusion of amounts in gross income of beneficiaries of…
  22. 1.662(a)-2 · Currently distributable income.
  23. 1.662(a)-3 · Other amounts distributed.
  24. 1.662(a)-4 · Amounts used in discharge of a legal obligation.
  25. 1.662(b)-1 · Character of amounts; when no charitable contributions are…
  26. 1.662(b)-2 · Character of amounts; when charitable contributions are…
  27. 1.662(c)-1 · Different taxable years.
  28. 1.662(c)-2 · Death of individual beneficiary.
  29. 1.662(c)-3 · Termination of existence of other beneficiaries.
  30. 1.662(c)-4 · Illustration of the provisions of sections 661 and 662.
  31. 1.663(a)-1 · Special rules applicable to sections 661 and 662;…
  32. 1.663(a)-2 · Charitable, etc., distributions.
  33. 1.663(a)-3 · Denial of double deduction.
  34. 1.663(b)-1 · Distributions in first 65 days of taxable year; scope.
  35. 1.663(b)-2 · Election.
  36. 1.663(c)-1 · Separate shares treated as separate trusts or as separate…
  37. 1.663(c)-2 · Rules of administration.
  38. 1.663(c)-3 · Applicability of separate share rule to certain trusts.
  39. 1.663(c)-4 · Applicability of separate share rule to estates and…
  40. 1.663(c)-5 · Examples.
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