26 CFR · Internal Revenue
§ 1.643(a)-1 — Deduction for distributions.
eCFR · current through Aug 3, 2026
§ 1.643(a)-1 Deduction for distributions.
The deduction allowable to a trust under section 651 and to an estate or trust under section 661 for amounts paid, credited, or required to be distributed to beneficiaries is not allowed in the computation of distributable net income.
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Related
§ 1.643
26 C.F.R. § 1.643
Nearby Sections
11
§ 1.642(h)-4
Allocation.§ 1.642(h)-5
Examples.§ 1.642(i)-2
Definitions.§ 1.643(a)-1
Deduction for distributions.§ 1.643(a)-2
Deduction for personal exemption.§ 1.643(a)-3
Capital gains and losses.§ 1.643(a)-5
Tax-exempt interest.§ 1.643(a)-6
Income of foreign trust.