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Treasury Regulations (26 C.F.R.)

26 CFR § 1.667(a)-1A

[Reserved]

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In this part (40 sections)
  1. 1.665(a)-0 · Excess distributions by trusts; scope of subpart D.
  2. 1.665(a)-1 · Undistributed net income.
  3. 1.665(b)-1 · Accumulation distributions of trusts other than certain…
  4. 1.665(b)-2 · Exclusions from accumulation distributions in the case of…
  5. 1.665(b)-3 · Exclusions under section 663(a)(1).
  6. 1.665(c)-1 · Accumulation distributions of certain foreign trusts; in…
  7. 1.665(c)-2 · Indirect payments to the beneficiary.
  8. 1.665(d)-1 · Taxes imposed on the trust.
  9. 1.665(e)-1 · Preceding taxable year.
  10. 1.665(e)-2 · Application of separate share rule.
  11. 1.666(a)-1A · Amount allocated.
  12. 1.666(b)-1A · Total taxes deemed distributed.
  13. 1.666(c)-1A · Pro rata portion of taxes deemed distributed.
  14. 1.666(c)-2A · Illustration of the provisions of section 666 (a), (b),…
  15. 1.666(d)-1A · Information required from trusts.
  16. 1.666(a)-1 · Amount allocated.
  17. 1.666(b)-1 · Total taxes deemed distributed.
  18. 1.666(c)-1 · Pro rata portion of taxes deemed distributed.
  19. 1.666(c)-2 · Illustration of the provisions of section 666.
  20. 1.667-1 · Denial of refund to trusts.
  21. 1.667(a)-1A · [Reserved]
  22. 1.667(b)-1A · Authorization of credit to beneficiary for taxes imposed…
  23. 1.668(a)-1A · Amounts treated as received in prior taxable years;…
  24. 1.668(a)-2A · Allocation among beneficiaries; in general.
  25. 1.668(a)-3A · Determination of tax.
  26. 1.668(b)-1A · Tax on distribution.
  27. 1.668(b)-2A · Special rules applicable to section 668.
  28. 1.668(b)-3A · Computation of the beneficiary's income and tax for a…
  29. 1.668(b)-4A · Information requirements with respect to beneficiary.
  30. 1.668(a)-1 · Amounts treated as received in prior taxable years;…
  31. 1.668(a)-2 · Allocation among beneficiaries; in general.
  32. 1.668(a)-3 · Excluded amounts.
  33. 1.668(a)-4 · Tax attributable to throwback.
  34. 1.668(b)-1 · Credit for taxes paid by the trust.
  35. 1.668(b)-2 · Illustration of the provisions of subpart D.
  36. 1.669(a)-1 · Limitation on tax.
  37. 1.669(a)-2 · Rules applicable to section 669 computations.
  38. 1.669(a)-3 · Tax computed by the exact throwback method.
  39. 1.669(a)-4 · Tax attributable to short-cut throwback method.
  40. 1.669(b)-1 · Information requirements.
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