TRUSTS WHICH DISTRIBUTE CURRENT INCOME ONLY
- Section 1.651(a)-1 - Simple trusts; deduction for distributions; in general
- Section 1.651(b)-1 - Deduction for distributions to beneficiaries
- Section 1.651(a)-2 - Income required to be distributed currently
- Section 1.651(a)-3 - Distribution of amounts other than income
- Section 1.651(a)-4 - Charitable purposes
- Section 1.651(a)-5 - Estates
- Section 1.652(a)-1 - Simple trusts; inclusion of amounts in income of beneficiaries
- Section 1.652(b)-1 - Character of amounts
- Section 1.652(a)-2 - Distributions in excess of distributable net income
- Section 1.652(b)-2 - Allocation of income items
- Section 1.652(b)-3 - Allocation of deductions
- Section 1.652(c)-1 - Different taxable years
- Section 1.652(c)-2 - Death of individual beneficiaries
- Section 1.652(c)-3 - Termination of existence of other beneficiaries
- Section 1.652(c)-4 - Illustration of the provisions of sections 651 and 652