Treasury Regulations (26 C.F.R.)
26 CFR § 1.663(a)-2
Charitable, etc., distributions.
Any amount paid, permanently set aside, or to be used for the charitable, etc., purposes specified in section 642(c) and which is allowable as a deduction under that section is not allowed as a deduction to an estate or trust under section 661 or treated as an amount distributed for purposes of determining the amounts includible in gross income of beneficiaries under section 662. Amounts paid, permanently set aside, or to be used for charitable, etc., purposes are deductible by estates or trusts only as provided in section 642(c). For purposes of this section, the deduction provided in section 642(c) is computed without regard to the provisions of section 508(d), section 681, or section 4948(c)(4) (concerning unrelated business income and private foundations).
[T.D. 6500, 25 FR 11814, Nov. 26, 1960, as amended by T.D. 7428, 41 FR 34627, Aug. 16, 1976]
Source: view the official text
In this part (40 sections)
- 1.652(c)-2 · Death of individual beneficiaries.
- 1.652(c)-3 · Termination of existence of other beneficiaries.
- 1.652(c)-4 · Illustration of the provisions of sections 651 and 652.
- 1.661(a)-1 · Estates and trusts accumulating income or distributing…
- 1.661(a)-2 · Deduction for distributions to beneficiaries.
- 1.661(b)-1 · Character of amounts distributed; in general.
- 1.661(b)-2 · Character of amounts distributed when charitable…
- 1.661(c)-1 · Limitation on deduction.
- 1.661(c)-2 · Illustration of the provisions of section 661.
- 1.662(a)-1 · Inclusion of amounts in gross income of beneficiaries of…
- 1.662(a)-2 · Currently distributable income.
- 1.662(a)-3 · Other amounts distributed.
- 1.662(a)-4 · Amounts used in discharge of a legal obligation.
- 1.662(b)-1 · Character of amounts; when no charitable contributions are…
- 1.662(b)-2 · Character of amounts; when charitable contributions are…
- 1.662(c)-1 · Different taxable years.
- 1.662(c)-2 · Death of individual beneficiary.
- 1.662(c)-3 · Termination of existence of other beneficiaries.
- 1.662(c)-4 · Illustration of the provisions of sections 661 and 662.
- 1.663(a)-1 · Special rules applicable to sections 661 and 662;…
- 1.663(a)-2 · Charitable, etc., distributions.
- 1.663(a)-3 · Denial of double deduction.
- 1.663(b)-1 · Distributions in first 65 days of taxable year; scope.
- 1.663(b)-2 · Election.
- 1.663(c)-1 · Separate shares treated as separate trusts or as separate…
- 1.663(c)-2 · Rules of administration.
- 1.663(c)-3 · Applicability of separate share rule to certain trusts.
- 1.663(c)-4 · Applicability of separate share rule to estates and…
- 1.663(c)-5 · Examples.
- 1.663(c)-6 · Effective dates.
- 1.664-1 · Charitable remainder trusts.
- 1.664-2 · Charitable remainder annuity trust.
- 1.664-3 · Charitable remainder unitrust.
- 1.664-4 · Calculation of the fair market value of the remainder…
- 1.665(a)-0 · Excess distributions by trusts; scope of subpart D.
- 1.665(a)-1 · Undistributed net income.
- 1.665(b)-1 · Accumulation distributions of trusts other than certain…
- 1.665(b)-2 · Exclusions from accumulation distributions in the case of…
- 1.665(b)-3 · Exclusions under section 663(a)(1).
- 1.665(c)-1 · Accumulation distributions of certain foreign trusts; in…