Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Estates, Trusts, and Beneficiaries (§§ 1.641(a)-0 to 1.643(h)-1)

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. § 1.641 [Reserved]
  2. § 1.641(a)-0 Scope of subchapter J.
  3. § 1.641(a)-1 Imposition of tax; application of tax.
  4. § 1.641(a)-2 Gross income of estates and trusts.
  5. § 1.641(b)-1 Computation and payment of tax; deductions and credits of estates and trusts.
  6. § 1.641(b)-2 Filing of returns and payment of the tax.
  7. § 1.641(b)-3 Termination of estates and trusts.
  8. § 1.641(c)-0 Table of contents.
  9. § 1.641(c)-1 Electing small business trust.
  10. § 1.642(a)(1)-1 Partially tax-exempt interest.
  11. § 1.642(a)(2)-1 Foreign taxes.
  12. § 1.642(a)(3)-1 Dividends received by an estate or trust.
  13. § 1.642(a)(3)-2 Time of receipt of dividends by beneficiary.
  14. § 1.642(a)(3)-3 Cross reference.
  15. § 1.642(b)-1 Deduction for personal exemption.
  16. § 1.642(c)-0 Effective dates.
  17. § 1.642(c)-1 Unlimited deduction for amounts paid for a charitable purpose.
  18. § 1.642(c)-2 Unlimited deduction for amounts permanently set aside for a charitable purpose.
  19. § 1.642(c)-3 Adjustments and other special rules for determining unlimited charitable contributions deduction.
  20. § 1.642(c)-4 Nonexempt private foundations.
  21. § 1.642(c)-5 Definition of pooled income fund.
  22. § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.
  23. § 1.642(c)-7 Transitional rules with respect to pooled income funds.
  24. § 1.642(d)-1 Net operating loss deduction.
  25. § 1.642(e)-1 Depreciation and depletion.
  26. § 1.642(f)-1 Amortization deductions.
  27. § 1.642(g)-1 Disallowance of double deductions; in general.
  28. § 1.642(g)-2 Deductions included.
  29. § 1.642(h)-1 Unused loss carryovers on termination of an estate or trust.
  30. § 1.642(h)-2 Excess deductions on termination of an estate or trust.
  31. § 1.642(h)-3 Meaning of “beneficiaries succeeding to the property of the estate or trust”.
  32. § 1.642(h)-4 Allocation.
  33. § 1.642(h)-5 Examples.
  34. § 1.642(i)-1 Certain distributions by cemetery perpetual care funds.
  35. § 1.642(i)-2 Definitions.
  36. § 1.643(a)-0 Distributable net income; deduction for distributions; in general.
  37. § 1.643(a)-1 Deduction for distributions.
  38. § 1.643(a)-2 Deduction for personal exemption.
  39. § 1.643(a)-3 Capital gains and losses.
  40. § 1.643(a)-4 Extraordinary dividends and taxable stock dividends.
  41. § 1.643(a)-5 Tax-exempt interest.
  42. § 1.643(a)-6 Income of foreign trust.
  43. § 1.643(a)-7 Dividends.
  44. § 1.643(a)-8 Certain distributions by charitable remainder trusts.
  45. § 1.643(b)-1 Definition of income.
  46. § 1.643(b)-2 Dividends allocated to corpus.
  47. § 1.643(c)-1 Definition of “beneficiary”.
  48. § 1.643(d)-1 Definition of “foreign trust created by a United States person”.
  49. § 1.643(d)-2 Illustration of the provisions of section 643.
  50. § 1.643(f)-1 Treatment of multiple trusts.
  51. § 1.643(h)-1 Distributions by certain foreign trusts through intermediaries.