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Treasury Regulations (26 C.F.R.)

26 CFR § 1.665(f)-1A

[Reserved]

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In this part (40 sections)
  1. 1.668(a)-1 · Amounts treated as received in prior taxable years;…
  2. 1.668(a)-2 · Allocation among beneficiaries; in general.
  3. 1.668(a)-3 · Excluded amounts.
  4. 1.668(a)-4 · Tax attributable to throwback.
  5. 1.668(b)-1 · Credit for taxes paid by the trust.
  6. 1.668(b)-2 · Illustration of the provisions of subpart D.
  7. 1.669(a)-1 · Limitation on tax.
  8. 1.669(a)-2 · Rules applicable to section 669 computations.
  9. 1.669(a)-3 · Tax computed by the exact throwback method.
  10. 1.669(a)-4 · Tax attributable to short-cut throwback method.
  11. 1.669(b)-1 · Information requirements.
  12. 1.669(b)-2 · Manner of exercising election.
  13. 1.664-4A · Valuation of charitable remainder interests for which the…
  14. 1.665(a)-0A · Excess distributions by trusts; scope of subpart D.
  15. 1.665(a)-1A · Undistributed net income.
  16. 1.665(b)-1A · Accumulation distributions.
  17. 1.665(b)-2A · Special rules for accumulation distributions made in…
  18. 1.665(c)-1A · Special rule applicable to distributions by certain…
  19. 1.665(d)-1A · Taxes imposed on the trust.
  20. 1.665(e)-1A · Preceding taxable year.
  21. 1.665(f)-1A · [Reserved]
  22. 1.665(g)-1A · [Reserved]
  23. 1.665(g)-2A · Application of separate share rule.
  24. 1.671-1 · Grantors and others treated as substantial owners; scope.
  25. 1.671-2 · Applicable principles.
  26. 1.671-3 · Attribution or inclusion of income, deductions, and credits…
  27. 1.671-4 · Method of reporting.
  28. 1.671-5 · Reporting for widely held fixed investment trusts.
  29. 1.672(a)-1 · Definition of adverse party.
  30. 1.672(b)-1 · Nonadverse party.
  31. 1.672(c)-1 · Related or subordinate party.
  32. 1.672(d)-1 · Power subject to condition precedent.
  33. 1.672(f)-1 · Foreign persons not treated as owners.
  34. 1.672(f)-2 · Certain foreign corporations.
  35. 1.672(f)-3 · Exceptions to general rule.
  36. 1.672(f)-4 · Recharacterization of purported gifts.
  37. 1.672(f)-5 · Special rules.
  38. 1.673(a)-1 · Reversionary interests; income payable to beneficiaries…
  39. 1.673(b)-1 · Income payable to charitable beneficiaries before…
  40. 1.673(c)-1 · Reversionary interest after income beneficiary's death.
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