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Treasury Regulations · 26 CFR Part 1

Treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969 (§§ 1.665(a)-0A to 1.665(g)-2A)

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. § 1.665(a)-0A Excess distributions by trusts; scope of subpart D.
  2. § 1.665(a)-1A Undistributed net income.
  3. § 1.665(b)-1A Accumulation distributions.
  4. § 1.665(b)-2A Special rules for accumulation distributions made in taxable years beginning before January 1, 1974.
  5. § 1.665(c)-1A Special rule applicable to distributions by certain foreign trusts.
  6. § 1.665(d)-1A Taxes imposed on the trust.
  7. § 1.665(e)-1A Preceding taxable year.
  8. § 1.665(f)-1A [Reserved]
  9. § 1.665(g)-1A [Reserved]
  10. § 1.665(g)-2A Application of separate share rule.