Treasury Regulations · 26 CFR
§ 1.663(a)-2. Charitable, etc., distributions.
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. § 663(a)
Cite as 26 CFR § 1.663(a)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- August 16, 1976 by T.D. 7428
- Issued under
- 26 U.S.C. § 663(a)
- Length
- 143 words · about 1 min to read
- Cross-references
- cites 5 Code sections and 0 regulations; cited by 0
Any amount paid, permanently set aside, or to be used for the charitable, etc., purposes specified in section 642(c) and which is allowable as a deduction under that section is not allowed as a deduction to an estate or trust under section 661 or treated as an amount distributed for purposes of determining the amounts includible in gross income of beneficiaries under section 662. Amounts paid, permanently set aside, or to be used for charitable, etc., purposes are deductible by estates or trusts only as provided in section 642(c). For purposes of this section, the deduction provided in section 642(c) is computed without regard to the provisions of section 508(d), section 681, or section 4948(c)(4) (concerning unrelated business income and private foundations).
[T.D. 6500, 25 FR 11814, Nov. 26, 1960, as amended by T.D. 7428, 41 FR 34627, Aug. 16, 1976]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 642 Special rules for credits and deductions
- § 661 Deduction for estates and trusts accumulating income or distributing corpus
- § 508 Special rules with respect to section 501(c)(3) organizations
- § 681 Limitation on charitable deduction
- § 4948 Application of taxes and denial of exemption with respect to certain foreign organizations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7428 (41 FR 34627)
- Issued by T.D. 6500 (25 FR 11814)
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
- § 1.662(c)-2 Death of individual beneficiary.
- § 1.662(c)-3 Termination of existence of other beneficiaries.
- § 1.662(c)-4 Illustration of the provisions of sections 661 and 662.
- § 1.663(a)-1 Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
- § 1.663(a)-2 Charitable, etc., distributions.
- § 1.663(a)-3 Denial of double deduction.
- § 1.663(b)-1 Distributions in first 65 days of taxable year; scope.
- § 1.663(b)-2 Election.
- § 1.663(c)-1 Separate shares treated as separate trusts or as separate estates; in general.