Treasury Regulations · 26 CFR
§ 1.652(a)-2. Distributions in excess of distributable net income.
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)-2
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
- 151 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 1
If the amount of income required to be distributed currently to beneficiaries exceeds the distributable net income of the trust (as defined in section 643(a)), each beneficiary includes in his gross income an amount equivalent to his proportionate share of such distributable net income. Thus, if beneficiary A is to receive two-thirds of the trust income and B is to receive one-third, and the income required to be distributed currently is $99,000, A will receive $66,000 and B, $33,000. However, if the distributable net income, as determined under section 643(a) is only $90,000, A will include two-thirds ($60,000) of that sum in his gross income, and B will include one-third ($30,000) in his gross income. See §§ 1.652(b)-1 and 1.652(b)-2, however, for amounts which are not includible in the gross income of a beneficiary because of their tax-exempt character.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
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)-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.
- § 1.652(c)-1 Different taxable years.