TREATMENT OF EXCESS DISTRIBUTIONS OF TRUSTS APPLICABLE TO TAXABLE YEARS BEGINNING BEFORE JANUARY 1, 1969
- Section 1.665(a)-0 - Excess distributions by trusts; scope of subpart D
- Section 1.665(a)-1 - Undistributed net income
- Section 1.665(b)-1 - Accumulation distributions of trusts other than certain foreign trusts; in general
- Section 1.665(e)-1 - Preceding taxable year
- Section 1.665(b)-2 - Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person)
- Section 1.665(e)-2 - Application of separate share rule
- Section 1.665(b)-3 - Exclusions under section 663(a)(1)
- Section 1.666(a)-1 - Amount allocated
- Section 1.666(b)-1 - Total taxes deemed distributed
- Section 1.666(a)-1A - Amount allocated
- Section 1.666(b)-1A - Total taxes deemed distributed
- Section 1.667-1 - Denial of refund to trusts
- Section 1.667(a)-1A - Reserved
- Section 1.667(b)-1A - Authorization of credit to beneficiary for taxes imposed on the trust
- Section 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income
- Section 1.668(b)-1 - Credit for taxes paid by the trust
- Section 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income
- Section 1.668(b)-1A - Tax on distribution
- Section 1.668(a)-2 - Allocation among beneficiaries; in general
- Section 1.668(b)-2 - Illustration of the provisions of subpart D
- Section 1.668(a)-2A - Allocation among beneficiaries; in general
- Section 1.668(b)-2A - Special rules applicable to section 668
- Section 1.668(a)-3 - Excluded amounts
- Section 1.668(a)-3A - Determination of tax
- Section 1.668(b)-3A - Computation of the beneficiary's income and tax for a prior taxable year
- Section 1.668(a)-4 - Tax attributable to throwback
- Section 1.668(b)-4A - Information requirements with respect to beneficiary
- Section 1.669(a)-1 - Limitation on tax
- Section 1.669(b)-1 - Information requirements
- Section 1.669(b)-2 - Manner of exercising election
- Section 1.669(a)-2 - Rules applicable to section 669 computations
- Section 1.669(a)-3 - Tax computed by the exact throwback method
- Section 1.669(a)-4 - Tax attributable to short-cut throwback method
- Section 1.665(c)-1 - Accumulation distributions of certain foreign trusts; in general
- Section 1.665(c)-2 - Indirect payments to the beneficiary
- Section 1.666(c)-1 - Pro rata portion of taxes deemed distributed
- Section 1.666(c)-1A - Pro rata portion of taxes deemed distributed
- Section 1.666(c)-2 - Illustration of the provisions of section 666
- Section 1.666(c)-2A - Illustration of the provisions of section 666 (a), (b), and (c)
- Section 1.665(d)-1 - Taxes imposed on the trust
- Section 1.666(d)-1A - Information required from trusts