26 CFR · Internal Revenue
§ 1.643(a)-4 — Extraordinary dividends and taxable stock dividends.
26 CFR § 1.643(a)-4
This text of 26 C.F.R. § 1.643(a)-4 (Extraordinary dividends and taxable stock dividends.) 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. § 1.643(a)-4 (2026).
Text
§ 1.643(a)-4 Extraordinary dividends and taxable stock dividends.
In the case solely of a trust which qualifies under subpart B (section 651 and following) as a “simple trust,” there are excluded from distributable net income extraordinary dividends (whether paid in cash or in kind) or taxable stock dividends which are not distributed or credited to a beneficiary because the fiduciary in good faith determines that under the terms of the governing instrument and applicable local law such dividends are allocable to corpus. See section 665(e), paragraph (b) of § 1.665(e)-1, and paragraph (b) of § 1.665(e)-1A for the treatment of such dividends upon subsequent distribution.
[T.D. 7204, 37 FR 17134, Aug. 25, 1972]
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Related
Nearby Sections
11
§ 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.§ 1.643(a)-7
Dividends.§ 1.643(b)-1
Definition of income.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.643(a)-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.643(a)-4.