Treasury Regulations · 26 CFR
§ 1.643(a)-1. Deduction for distributions.
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. § 643(a)
Cite as 26 CFR § 1.643(a)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 643(a)
- Length
- 39 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 2
The deduction allowable to a trust under section 651 and to an estate or trust under section 661 for amounts paid, credited, or required to be distributed to beneficiaries is not allowed in the computation of distributable net income.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 651 Deduction for trusts distributing current income only
- § 661 Deduction for estates and trusts accumulating income or distributing corpus
Cited by 2 other regulations
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates, Trusts, and Beneficiaries
Nearby sections
- § 1.642(h)-5 Examples.
- § 1.642(i)-1 Certain distributions by cemetery perpetual care funds.
- § 1.642(i)-2 Definitions.
- § 1.643(a)-0 Distributable net income; deduction for distributions; in general.
- § 1.643(a)-1 Deduction for distributions.
- § 1.643(a)-2 Deduction for personal exemption.
- § 1.643(a)-3 Capital gains and losses.
- § 1.643(a)-4 Extraordinary dividends and taxable stock dividends.
- § 1.643(a)-5 Tax-exempt interest.