Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Trusts which distribute current income only (§§ 1.651(a)-1 to 1.652(c)-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. § 1.651(a)-1 Simple trusts; deduction for distributions; in general.
  2. § 1.651(a)-2 Income required to be distributed currently.
  3. § 1.651(a)-3 Distribution of amounts other than income.
  4. § 1.651(a)-4 Charitable purposes.
  5. § 1.651(a)-5 Estates.
  6. § 1.651(b)-1 Deduction for distributions to beneficiaries.
  7. § 1.652(a)-1 Simple trusts; inclusion of amounts in income of beneficiaries.
  8. § 1.652(a)-2 Distributions in excess of distributable net income.
  9. § 1.652(b)-1 Character of amounts.
  10. § 1.652(b)-2 Allocation of income items.
  11. § 1.652(b)-3 Allocation of deductions.
  12. § 1.652(c)-1 Different taxable years.
  13. § 1.652(c)-2 Death of individual beneficiaries.
  14. § 1.652(c)-3 Termination of existence of other beneficiaries.
  15. § 1.652(c)-4 Illustration of the provisions of sections 651 and 652.