26 CFR · Internal Revenue
§ 1.643(b)-2 — Dividends allocated to corpus.
26 CFR § 1.643(b)-2
This text of 26 C.F.R. § 1.643(b)-2 (Dividends allocated to corpus.) 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(b)-2 (2026).
Text
§ 1.643(b)-2 Dividends allocated to corpus.
Extraordinary dividends or taxable stock dividends which the fiduciary, acting in good faith, determines to be allocable to corpus under the terms of the governing instrument and applicable local law are not considered “income” for purposes of subpart A, B, C, or D, part I, subchapter J, chapter 1 of the Code. See section 643(a)(4), § 1.643(a)-4, § 1.643(d)-2, section 665(e), paragraph (b) of § 1.665(e)-1, and paragraph (b) of § 1.665(e)-1A for the treatment of such items in the computation of distributable net income.
[T.D. 7204, 37 FR 17134, Aug. 25, 1972]
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§ 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.§ 1.643(b)-2
Dividends allocated to corpus.§ 1.643(c)-1
Definition of “beneficiary”.§ 1.643(d)-2
Illustration of the provisions of section 643.§ 1.643(f)-1
Treatment of multiple trusts.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.643(b)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.643(b)-2.