26 CFR · Internal Revenue
§ 1.651(a)-5 — Estates.
eCFR · current through Aug 10, 2026
§ 1.651(a)-5 Estates.
Subpart B has no application to an estate.
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§ 1.651
26 C.F.R. § 1.651
Nearby Sections
11
§ 1.651(a)-2
Income required to be distributed currently.§ 1.651(a)-3
Distribution of amounts other than income.§ 1.651(a)-4
Charitable purposes.§ 1.651(a)-5
Estates.§ 1.651(b)-1
Deduction for distributions to beneficiaries.§ 1.652(b)-1
Character of amounts.§ 1.652(b)-2
Allocation of income items.