Treasury Regulations · 26 CFR
§ 1.468B-4. Taxability of distributions to claimants.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 468B
Cite as 26 CFR § 1.468B-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 23, 1992 by T.D. 8459
- Issued under
- 26 U.S.C. § 468B
- Length
- 112 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 3
Whether a distribution to a claimant is includible in the claimant's gross income is generally determined by reference to the claim in respect of which the distribution is made and as if the distribution were made directly by the transferor. For example, to the extent a distribution is in satisfaction of damages on account of personal injury or sickness, the distribution may be excludable from gross income under section 104(a)(2). Similarly, to the extent a distribution is in satisfaction of a claim for foregone taxable interest, the distribution is includible in the claimant's gross income under section 61(a)(4).
[T.D. 8459, 57 FR 60994, Dec. 23, 1992]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 3 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8459 (57 FR 60994)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Taxable year for which deductions taken
Nearby sections
- § 1.468B-0 Table of contents.
- § 1.468B-1 Qualified settlement funds.
- § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements.
- § 1.468B-3 Rules applicable to the transferor.
- § 1.468B-4 Taxability of distributions to claimants.
- § 1.468B-5 Effective dates and transition rules applicable to qualified settlement funds.
- § 1.468B-6 Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
- § 1.468B-7 Pre-closing escrows.
- § 1.468B-9 Disputed ownership funds.