All IRC Regulations

11 results for "663"

Showing top 11 matches in Treasury Regulations.

§ 1.663(a)-1
Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
§ 1.663(a)-2
Charitable, etc., distributions.
§ 1.663(a)-3
Denial of double deduction.
§ 1.663(b)-1
Distributions in first 65 days of taxable year; scope.
§ 1.663(b)-2
Election.
§ 1.663(c)-1
Separate shares treated as separate trusts or as separate estates; in general.
§ 1.663(c)-2
Rules of administration.
§ 1.663(c)-3
Applicability of separate share rule to certain trusts.
§ 1.663(c)-4
Applicability of separate share rule to estates and qualified revocable trusts.
§ 1.663(c)-5
Examples.
§ 1.663(c)-6
Effective dates.