26 CFR · Internal Revenue
§ 1.641(c)-0 — Table of contents.
26 CFR § 1.641(c)-0
This text of 26 C.F.R. § 1.641(c)-0 (Table of contents.) 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(c)-0 (2026).
Text
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.641(c)-0, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.641(c)-0.