26 CFR · Internal Revenue
§ 1.641(b)-1 — Computation and payment of tax; deductions and credits of estates and trusts.
26 CFR § 1.641(b)-1
This text of 26 C.F.R. § 1.641(b)-1 (Computation and payment of tax; deductions and credits of estates and trusts.) 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(b)-1 (2026).
Text
§ 1.641(b)-1 Computation and payment of tax; deductions and credits of estates and trusts.
Generally, the deductions and credits allowed to individuals are also allowed to estates and trusts. However, there are special rules for the computation of certain deductions and for the allocation between the estate or trust and the beneficiaries of certain credits and deductions. See section 642 and the regulations thereunder. In addition, an estate or trust is allowed to deduct, in computing its taxable income, the deductions provided by sections 651 and 661 and regulations thereunder, relating to distributions to beneficiaries.
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Related
§ 1.641
26 C.F.R. § 1.641
Nearby Sections
11
§ 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
Table of contents.§ 1.641(c)-1
Electing small business trust.§ 1.642(a)(1)-1
Partially tax-exempt interest.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.641(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.641(b)-1.