Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969 (§§ 1.665(a)-0 to 1.669(b)-2)

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)-0 Excess distributions by trusts; scope of subpart D.
  2. § 1.665(a)-1 Undistributed net income.
  3. § 1.665(b)-1 Accumulation distributions of trusts other than certain foreign trusts; in general.
  4. § 1.665(b)-2 Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person).
  5. § 1.665(b)-3 Exclusions under section 663(a)(1).
  6. § 1.665(c)-1 Accumulation distributions of certain foreign trusts; in general.
  7. § 1.665(c)-2 Indirect payments to the beneficiary.
  8. § 1.665(d)-1 Taxes imposed on the trust.
  9. § 1.665(e)-1 Preceding taxable year.
  10. § 1.665(e)-2 Application of separate share rule.
  11. § 1.666(a)-1A Amount allocated.
  12. § 1.666(b)-1A Total taxes deemed distributed.
  13. § 1.666(c)-1A Pro rata portion of taxes deemed distributed.
  14. § 1.666(c)-2A Illustration of the provisions of section 666 (a), (b), and (c).
  15. § 1.666(d)-1A Information required from trusts.
  16. § 1.666(a)-1 Amount allocated.
  17. § 1.666(b)-1 Total taxes deemed distributed.
  18. § 1.666(c)-1 Pro rata portion of taxes deemed distributed.
  19. § 1.666(c)-2 Illustration of the provisions of section 666.
  20. § 1.667-1 Denial of refund to trusts.
  21. § 1.667(a)-1A [Reserved]
  22. § 1.667(b)-1A Authorization of credit to beneficiary for taxes imposed on the trust.
  23. § 1.668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income.
  24. § 1.668(a)-2A Allocation among beneficiaries; in general.
  25. § 1.668(a)-3A Determination of tax.
  26. § 1.668(b)-1A Tax on distribution.
  27. § 1.668(b)-2A Special rules applicable to section 668.
  28. § 1.668(b)-3A Computation of the beneficiary's income and tax for a prior taxable year.
  29. § 1.668(b)-4A Information requirements with respect to beneficiary.
  30. § 1.668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income.
  31. § 1.668(a)-2 Allocation among beneficiaries; in general.
  32. § 1.668(a)-3 Excluded amounts.
  33. § 1.668(a)-4 Tax attributable to throwback.
  34. § 1.668(b)-1 Credit for taxes paid by the trust.
  35. § 1.668(b)-2 Illustration of the provisions of subpart D.
  36. § 1.669(a)-1 Limitation on tax.
  37. § 1.669(a)-2 Rules applicable to section 669 computations.
  38. § 1.669(a)-3 Tax computed by the exact throwback method.
  39. § 1.669(a)-4 Tax attributable to short-cut throwback method.
  40. § 1.669(b)-1 Information requirements.
  41. § 1.669(b)-2 Manner of exercising election.