All IRC Regulations

6 results for "651"

Showing top 6 matches in Treasury Regulations.

§ 1.651(a)-1
Simple trusts; deduction for distributions; in general.
§ 1.651(a)-2
Income required to be distributed currently.
§ 1.651(a)-3
Distribution of amounts other than income.
§ 1.651(a)-4
Charitable purposes.
§ 1.651(a)-5
Estates.
§ 1.651(b)-1
Deduction for distributions to beneficiaries.