26 CFR · Internal Revenue
§ 1.641(a)-1 — Imposition of tax; application of tax.
26 CFR § 1.641(a)-1
This text of 26 C.F.R. § 1.641(a)-1 (Imposition of tax; application of tax.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.641(a)-1 (2026).
Text
§ 1.641(a)-1 Imposition of tax; application of tax.
For taxable years beginning after December 31, 1970, section 641 prescribes that the taxes imposed by section 1(d), as amended by the Tax Reform Act of 1969, shall apply to the income of estates or of any kind of property held in trust. For taxable years ending before January 1, 1971, section 641 prescribes that the taxes imposed upon individuals by chapter 1 of the Code apply to the income of estates or of any kind of property held in trust. The rates of tax, the statutory provisions respecting gross income, and, with certain exceptions, the deductions and credits allowed to individuals apply also to estates and trust.
[T.D. 7117, 36 FR 9421, May 25, 1971]
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§ 1.641
26 C.F.R. § 1.641
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§ 1.638-1
Continental Shelf areas.§ 1.638-2
Effective date.§ 1.639-1.640
§§ 1.639-1.640 [Reserved]§ 1.641
§ 1.641 [Reserved]§ 1.641(a)-0
Scope of subchapter J.§ 1.641(a)-1
Imposition of tax; application of tax.§ 1.641(a)-2
Gross income of estates and trusts.§ 1.641(b)-2
Filing of returns and payment of the tax.§ 1.641(b)-3
Termination of estates and trusts.§ 1.641(c)-0
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26 C.F.R. § 1.641(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.641(a)-1.