All IRC Regulations

13 results for "668"

Showing top 13 matches in Treasury Regulations.

§ 1.668(a)-1
Amounts treated as received in prior taxable years; inclusion in gross income.
§ 1.668(a)-1A
Amounts treated as received in prior taxable years; inclusion in gross income.
§ 1.668(a)-2
Allocation among beneficiaries; in general.
§ 1.668(a)-2A
Allocation among beneficiaries; in general.
§ 1.668(a)-3
Excluded amounts.
§ 1.668(a)-3A
Determination of tax.
§ 1.668(a)-4
Tax attributable to throwback.
§ 1.668(b)-1
Credit for taxes paid by the trust.
§ 1.668(b)-1A
Tax on distribution.
§ 1.668(b)-2
Illustration of the provisions of subpart D.
§ 1.668(b)-2A
Special rules applicable to section 668.
§ 1.668(b)-3A
Computation of the beneficiary's income and tax for a prior taxable year.
§ 1.668(b)-4A
Information requirements with respect to beneficiary.