26 CFR · Internal Revenue
§ 1.641(c)-0 — Table of contents.
eCFR · current through Aug 10, 2026
§ 1.641(c)-0 Table of contents. This section lists the major captions contained in § 1.641(c)-1. § 1.641(c)-1Electing small business trust.
(a)In general.
(b)Definitions.
(1)Grantor portion.
(2)S portion.
(3)Non-S portion.
(c)Taxation of grantor portion.
(d)Taxation of S portion.
(1)In general.
(2)Section 1366 amounts.
(3)Gains and losses on disposition of S stock.
(4)State and local income taxes and administrative expenses.
(e)Tax rates and exemption of S portion.
(1)Income tax rate.
(2)Alternative minimum tax exemption.
(f)Adjustments to basis of stock in the S portion under section 1367.
(g)Taxation of non-S portion.
(1)In general.
(2)Dividend income under section 1368(c)(2).
(3)Interest on installment obligations.
(4)Charitable deduction.
(h)A
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Related
§ 1.641
26 C.F.R. § 1.641
Nearby Sections
11
§ 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.§ 1.642(a)(2)-1
Foreign taxes.§ 1.642(a)(3)-1
Dividends received by an estate or trust.§ 1.642(a)(3)-2
Time of receipt of dividends by beneficiary.