Treasury Regulations · 26 CFR
§ 1.643(a)-4. Extraordinary dividends and taxable stock dividends.
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)-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 25, 1972 by T.D. 7204
- Issued under
- 26 U.S.C. § 643(a)
- Length
- 107 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 2 regulations; cited by 3
In the case solely of a trust which qualifies under subpart B (section 651 and following) as a “simple trust,” there are excluded from distributable net income extraordinary dividends (whether paid in cash or in kind) or taxable stock dividends which are not distributed or credited to a beneficiary because the fiduciary in good faith determines that under the terms of the governing instrument and applicable local law such dividends are allocable to corpus. See section 665(e), paragraph (b) of § 1.665(e)-1, and paragraph (b) of § 1.665(e)-1A for the treatment of such dividends upon subsequent distribution.
[T.D. 7204, 37 FR 17134, Aug. 25, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 651 Deduction for trusts distributing current income only
- § 665 Definitions applicable to subpart D
Regulations 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. 7204 (37 FR 17134)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates, Trusts, and Beneficiaries
Nearby sections
- § 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.
- § 1.643(a)-6 Income of foreign trust.
- § 1.643(a)-7 Dividends.
- § 1.643(a)-8 Certain distributions by charitable remainder trusts.