Treasury Regulations · 26 CFR
§ 1.651(a)-5. Estates.
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. § 651(a)
Cite as 26 CFR § 1.651(a)-5
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. § 651(a)
- Length
- 7 words · about 1 min to read
Subpart B has no application to an estate.
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Trusts which distribute current income only
Nearby sections
- § 1.651(a)-1 Simple trusts; deduction for distributions; in general.
- § 1.651(a)-2 Income required to be distributed currently.
- § 1.651(a)-3 Distribution of amounts other than income.
- § 1.651(a)-4 Charitable purposes.
- § 1.651(a)-5 Estates.
- § 1.651(b)-1 Deduction for distributions to beneficiaries.
- § 1.652(a)-1 Simple trusts; inclusion of amounts in income of beneficiaries.
- § 1.652(a)-2 Distributions in excess of distributable net income.
- § 1.652(b)-1 Character of amounts.