Treasury Regulations · 26 CFR
§ 1.662(a)-1. Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
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. § 662(a)
Cite as 26 CFR § 1.662(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. § 662(a)
- Length
- 105 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 3 regulations; cited by 1
There is included in the gross income of a beneficiary of an estate or complex trust the sum of:
by the estate or trust. The preceding sentence is subject to the rules contained in § 1.662(a)-2 (relating to currently distributable income), § 1.662(a)-3 (relating to other amounts distributed), and §§ 1.662(b)-1 and 1.662(b)-2 (relating to character of amounts). Section 662 has no application to amounts excluded under section 663(a).
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- § 663 Special rules applicable to sections 661 and 662
Regulations it cites
- § 1.662(a)-2 Currently distributable income.
- § 1.662(a)-3 Other amounts distributed.
- § 1.662(b)-1 Character of amounts; when no charitable contributions are made.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates and trusts which may accumulate income or which distribute corpus
Nearby sections
- § 1.661(b)-1 Character of amounts distributed; in general.
- § 1.661(b)-2 Character of amounts distributed when charitable contributions are made.
- § 1.661(c)-1 Limitation on deduction.
- § 1.661(c)-2 Illustration of the provisions of section 661.
- § 1.662(a)-1 Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
- § 1.662(a)-2 Currently distributable income.
- § 1.662(a)-3 Other amounts distributed.
- § 1.662(a)-4 Amounts used in discharge of a legal obligation.
- § 1.662(b)-1 Character of amounts; when no charitable contributions are made.