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Treasury Regulations · 26 CFR Part 1

Estates and trusts which may accumulate income or which distribute corpus (§§ 1.661(a)-1 to 1.664-4)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.661(a)-1 Estates and trusts accumulating income or distributing corpus; general.
  2. § 1.661(a)-2 Deduction for distributions to beneficiaries.
  3. § 1.661(b)-1 Character of amounts distributed; in general.
  4. § 1.661(b)-2 Character of amounts distributed when charitable contributions are made.
  5. § 1.661(c)-1 Limitation on deduction.
  6. § 1.661(c)-2 Illustration of the provisions of section 661.
  7. § 1.662(a)-1 Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
  8. § 1.662(a)-2 Currently distributable income.
  9. § 1.662(a)-3 Other amounts distributed.
  10. § 1.662(a)-4 Amounts used in discharge of a legal obligation.
  11. § 1.662(b)-1 Character of amounts; when no charitable contributions are made.
  12. § 1.662(b)-2 Character of amounts; when charitable contributions are made.
  13. § 1.662(c)-1 Different taxable years.
  14. § 1.662(c)-2 Death of individual beneficiary.
  15. § 1.662(c)-3 Termination of existence of other beneficiaries.
  16. § 1.662(c)-4 Illustration of the provisions of sections 661 and 662.
  17. § 1.663(a)-1 Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
  18. § 1.663(a)-2 Charitable, etc., distributions.
  19. § 1.663(a)-3 Denial of double deduction.
  20. § 1.663(b)-1 Distributions in first 65 days of taxable year; scope.
  21. § 1.663(b)-2 Election.
  22. § 1.663(c)-1 Separate shares treated as separate trusts or as separate estates; in general.
  23. § 1.663(c)-2 Rules of administration.
  24. § 1.663(c)-3 Applicability of separate share rule to certain trusts.
  25. § 1.663(c)-4 Applicability of separate share rule to estates and qualified revocable trusts.
  26. § 1.663(c)-5 Examples.
  27. § 1.663(c)-6 Effective dates.
  28. § 1.664-1 Charitable remainder trusts.
  29. § 1.664-2 Charitable remainder annuity trust.
  30. § 1.664-3 Charitable remainder unitrust.
  31. § 1.664-4 Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.