Treasury Regulations · 26 CFR
§ 1.652(a)-1. Simple trusts; inclusion of amounts in income of beneficiaries.
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. § 652(a)
Cite as 26 CFR § 1.652(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. § 652(a)
- Length
- 177 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0 Code sections and 4 regulations; cited by 2
Subject to the rules in §§ 1.652(a)-2 and 1.652(b)-1, a beneficiary of a simple trust includes in his gross income for the taxable year the amounts of income required to be distributed to him for such year, whether or not distributed. Thus, the income of a simple trust is includible in the beneficiary's gross income for the taxable year in which the income is required to be distributed currently even though, as a matter of practical necessity, the income is not distributed until after the close of the taxable year of the trust. See § 1.642(a)(3)-2 with respect to time of receipt of dividends. See § 1.652(c)-1 for treatment of amounts required to be distributed where a beneficiary and the trust have different taxable years. The term income required to be distributed currently includes income required to be distributed currently which is in fact used to discharge or satisfy any person's legal obligation as that term is used in § 1.662(a)-4.
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
- § 1.652(a)-2 Distributions in excess of distributable net income.
- § 1.642(a)(3)-2 Time of receipt of dividends by beneficiary.
- § 1.652(c)-1 Different taxable years.
- § 1.662(a)-4 Amounts used in discharge of a legal obligation.
Cited by 2 other regulations
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)-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.
- § 1.652(b)-2 Allocation of income items.
- § 1.652(b)-3 Allocation of deductions.