Treasury Regulations · 26 CFR
§ 1.641(a)-1. Imposition of tax; application of tax.
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. § 641(a)
Cite as 26 CFR § 1.641(a)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 25, 1971 by T.D. 7117
- Issued under
- 26 U.S.C. § 641(a)
- Length
- 115 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
For taxable years beginning after December 31, 1970, section 641 prescribes that the taxes imposed by section 1(d), as amended by the Tax Reform Act of 1969, shall apply to the income of estates or of any kind of property held in trust. For taxable years ending before January 1, 1971, section 641 prescribes that the taxes imposed upon individuals by chapter 1 of the Code apply to the income of estates or of any kind of property held in trust. The rates of tax, the statutory provisions respecting gross income, and, with certain exceptions, the deductions and credits allowed to individuals apply also to estates and trust.
[T.D. 7117, 36 FR 9421, May 25, 1971]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 7117 (36 FR 9421)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates, Trusts, and Beneficiaries
Nearby sections
- § 1.641(a)-0 Scope of subchapter J.
- § 1.641(a)-1 Imposition of tax; application of tax.
- § 1.641(a)-2 Gross income of estates and trusts.
- § 1.641(b)-1 Computation and payment of tax; deductions and credits of estates and trusts.
- § 1.641(b)-2 Filing of returns and payment of the tax.
- § 1.641(b)-3 Termination of estates and trusts.