Treasury Regulations (26 C.F.R.)
26 CFR § 1.668(a)-3A
Determination of tax.
In a taxable year in which an amount is included in a beneficiary's income under § 1.668(a)-1A(a), the tax on the beneficiary for such taxable year is determined only as provided in section 668 and consists of the sum of:
# (a)
A partial tax computed on (1) the beneficiary's taxable income reduced by (2) an amount equal to the total amounts includible in his income under § 1.668(a)-1A(a), at the rate and in the manner as if section 668 had not been enacted,
# (b)
A partial tax determined as provided in § 1.668(b)-1A, and
# (c)
In the case of a beneficiary of a trust which is not required to distribute all of its income currently, a partial tax determined as provided in § 1.669(b)-1A.
[T.D. 7204, 37 FR 17148, Aug. 25, 1972]
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In this part (40 sections)
- 1.665(b)-3 · Exclusions under section 663(a)(1).
- 1.665(c)-1 · Accumulation distributions of certain foreign trusts; in…
- 1.665(c)-2 · Indirect payments to the beneficiary.
- 1.665(d)-1 · Taxes imposed on the trust.
- 1.665(e)-1 · Preceding taxable year.
- 1.665(e)-2 · Application of separate share rule.
- 1.666(a)-1A · Amount allocated.
- 1.666(b)-1A · Total taxes deemed distributed.
- 1.666(c)-1A · Pro rata portion of taxes deemed distributed.
- 1.666(c)-2A · Illustration of the provisions of section 666 (a), (b),…
- 1.666(d)-1A · Information required from trusts.
- 1.666(a)-1 · Amount allocated.
- 1.666(b)-1 · Total taxes deemed distributed.
- 1.666(c)-1 · Pro rata portion of taxes deemed distributed.
- 1.666(c)-2 · Illustration of the provisions of section 666.
- 1.667-1 · Denial of refund to trusts.
- 1.667(a)-1A · [Reserved]
- 1.667(b)-1A · Authorization of credit to beneficiary for taxes imposed…
- 1.668(a)-1A · Amounts treated as received in prior taxable years;…
- 1.668(a)-2A · Allocation among beneficiaries; in general.
- 1.668(a)-3A · Determination of tax.
- 1.668(b)-1A · Tax on distribution.
- 1.668(b)-2A · Special rules applicable to section 668.
- 1.668(b)-3A · Computation of the beneficiary's income and tax for a…
- 1.668(b)-4A · Information requirements with respect to beneficiary.
- 1.668(a)-1 · Amounts treated as received in prior taxable years;…
- 1.668(a)-2 · Allocation among beneficiaries; in general.
- 1.668(a)-3 · Excluded amounts.
- 1.668(a)-4 · Tax attributable to throwback.
- 1.668(b)-1 · Credit for taxes paid by the trust.
- 1.668(b)-2 · Illustration of the provisions of subpart D.
- 1.669(a)-1 · Limitation on tax.
- 1.669(a)-2 · Rules applicable to section 669 computations.
- 1.669(a)-3 · Tax computed by the exact throwback method.
- 1.669(a)-4 · Tax attributable to short-cut throwback method.
- 1.669(b)-1 · Information requirements.
- 1.669(b)-2 · Manner of exercising election.
- 1.664-4A · Valuation of charitable remainder interests for which the…
- 1.665(a)-0A · Excess distributions by trusts; scope of subpart D.
- 1.665(a)-1A · Undistributed net income.