All IRC Regulations

6 results for "661"

Showing top 6 matches in Treasury Regulations.

§ 1.661(a)-1
Estates and trusts accumulating income or distributing corpus; general.
§ 1.661(a)-2
Deduction for distributions to beneficiaries.
§ 1.661(b)-1
Character of amounts distributed; in general.
§ 1.661(b)-2
Character of amounts distributed when charitable contributions are made.
§ 1.661(c)-1
Limitation on deduction.
§ 1.661(c)-2
Illustration of the provisions of section 661.