Treasury Regulations · 26 CFR
§ 1.641(c)-0. Table of contents.
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(c)
Cite as 26 CFR § 1.641(c)-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 14, 2002 by T.D. 8994
- Issued under
- 26 U.S.C. § 641(c)
- Length
- 153 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
This section lists the major captions contained in § 1.641(c)-1.
(a) In general.
(b) Definitions.
(1) Grantor portion.
(2) S portion.
(3) Non-S portion.
(c) Taxation of grantor portion.
(d) Taxation of S portion.
(1) In general.
(2) Section 1366 amounts.
(3) Gains and losses on disposition of S stock.
(4) State and local income taxes and administrative expenses.
(e) Tax rates and exemption of S portion.
(1) Income tax rate.
(2) Alternative minimum tax exemption.
(f) Adjustments to basis of stock in the S portion under section 1367.
(g) Taxation of non-S portion.
(1) In general.
(2) Dividend income under section 1368(c)(2).
(3) Interest on installment obligations.
(4) Charitable deduction.
(h) Allocation of state and local income taxes and administration expenses.
(i) Treatment of distributions from the trust.
(j) Termination or revocation of ESBT election.
(k) Effective date.
(l) Examples.
[T.D. 8994, 67 FR 34394, May 14, 2002]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations 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. 8994 (67 FR 34394)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates, Trusts, and Beneficiaries
Nearby sections
- § 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.
- § 1.641(c)-0 Table of contents.
- § 1.641(c)-1 Electing small business trust.
- § 1.642(a)(1)-1 Partially tax-exempt interest.
- § 1.642(a)(2)-1 Foreign taxes.
- § 1.642(a)(3)-1 Dividends received by an estate or trust.