26 CFR · Internal Revenue
§ 1.662(a)-1 — Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
26 CFR § 1.662(a)-1
This text of 26 C.F.R. § 1.662(a)-1 (Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.) 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. § 1.662(a)-1 (2026).
Text
§ 1.662(a)-1 Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. There is included in the gross income of a beneficiary of an estate or complex trust the sum of:
(a)Amounts of income required to be distributed currently to him, and
(b)All other amounts properly paid, credited, or required to be distributed to him
by the estate or trust. The preceding sentence is subject to the rules contained in § 1.662(a)-2 (relating to currently distributable income), § 1.662(a)-3 (relating to other amounts distributed), and §§ 1.662(b)-1 and 1.662(b)-2 (relating to character of amounts). Section 662 has no application to amounts excluded under section 663(a).
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Related
§ 1.662
26 C.F.R. § 1.662
Nearby Sections
11
§ 1.661(a)-2
Deduction for distributions to beneficiaries.§ 1.661(b)-1
Character of amounts distributed; in general.§ 1.661(c)-1
Limitation on deduction.§ 1.661(c)-2
Illustration of the provisions of section 661.§ 1.662(a)-1
Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.§ 1.662(a)-2
Currently distributable income.§ 1.662(a)-3
Other amounts distributed.§ 1.662(a)-4
Amounts used in discharge of a legal obligation.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.662(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.662(a)-1.