Treasury Regulations · 26 CFR
§ 1.643(c)-1. Definition of “beneficiary”.
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(c)
Cite as 26 CFR § 1.643(c)-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(c)
- Length
- 156 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 2
An heir, legatee, or devisee (including an estate or trust) is a beneficiary. A trust created under a decedent's will is a beneficiary of the decedent's estate. The following persons are treated as beneficiaries:
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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
- § 1.643(a)-7 Dividends.
- § 1.643(a)-8 Certain distributions by charitable remainder trusts.
- § 1.643(b)-1 Definition of income.
- § 1.643(b)-2 Dividends allocated to corpus.
- § 1.643(c)-1 Definition of “beneficiary”.
- § 1.643(d)-1 Definition of “foreign trust created by a United States person”.
- § 1.643(d)-2 Illustration of the provisions of section 643.
- § 1.643(f)-1 Treatment of multiple trusts.
- § 1.643(h)-1 Distributions by certain foreign trusts through intermediaries.