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Treasury Regulations · 26 CFR

§ 1.668(a)-3A. Determination of tax.

In effect eCFR current as of October 15, 2026

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. § 668(a)

Cite as 26 CFR § 1.668(a)-3A

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
August 25, 1972 by T.D. 7204
Issued under
26 U.S.C. § 668(a)
Length
142 words · about 1 min to read
Cross-references
cites 1 Code section and 2 regulations; cited by 0

In a taxable year in which an amount is included in a beneficiary's income under § 1.668(a)-1A(a), the tax on the beneficiary for such taxable year is determined only as provided in section 668 and consists of the sum of:

(a) A partial tax computed on (1) the beneficiary's taxable income reduced by (2) an amount equal to the total amounts includible in his income under § 1.668(a)-1A(a), at the rate and in the manner as if section 668 had not been enacted,
(b) A partial tax determined as provided in § 1.668(b)-1A, and
(c) In the case of a beneficiary of a trust which is not required to distribute all of its income currently, a partial tax determined as provided in § 1.669(b)-1A.

[T.D. 7204, 37 FR 17148, Aug. 25, 1972]

Other regulations under § 668

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

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.

  1. Issued by T.D. 7204 (37 FR 17148)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969

Nearby sections