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9 results for "652"

Showing top 9 matches in Treasury Regulations.

§ 1.652(a)-1
Simple trusts; inclusion of amounts in income of beneficiaries.
§ 1.652(a)-2
Distributions in excess of distributable net income.
§ 1.652(b)-1
Character of amounts.
§ 1.652(b)-2
Allocation of income items.
§ 1.652(b)-3
Allocation of deductions.
§ 1.652(c)-1
Different taxable years.
§ 1.652(c)-2
Death of individual beneficiaries.
§ 1.652(c)-3
Termination of existence of other beneficiaries.
§ 1.652(c)-4
Illustration of the provisions of sections 651 and 652.