TREATMENT OF EXCESS DISTRIBUTIONS OF TRUSTS APPLICABLE TO TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 1969
- Section 1.665(a)-0A - Excess distributions by trusts; scope of subpart D
- Section 1.665(a)-1A - Undistributed net income
- Section 1.665(b)-1A - Accumulation distributions
- Section 1.665(e)-1A - Preceding taxable year
- Section 1.665(f)-1A - Reserved
- Section 1.665(g)-1A - Reserved
- Section 1.665(g)-2A - Application of separate share rule
- Section 1.665(b)-2A - Special rules for accumulation distributions made in taxable years beginning before January 1, 1974
- Section 1.665(c)-1A - Special rule applicable to distributions by certain foreign trusts
- Section 1.665(d)-1A - Taxes imposed on the trust