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10 results for "662"

Showing top 10 matches in Treasury Regulations.

§ 1.662(a)-1
Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
§ 1.662(a)-2
Currently distributable income.
§ 1.662(a)-3
Other amounts distributed.
§ 1.662(a)-4
Amounts used in discharge of a legal obligation.
§ 1.662(b)-1
Character of amounts; when no charitable contributions are made.
§ 1.662(b)-2
Character of amounts; when charitable contributions are made.
§ 1.662(c)-1
Different taxable years.
§ 1.662(c)-2
Death of individual beneficiary.
§ 1.662(c)-3
Termination of existence of other beneficiaries.
§ 1.662(c)-4
Illustration of the provisions of sections 661 and 662.