26 CFR · Internal Revenue
§ 1.663(a)-2 — Charitable, etc., distributions.
26 CFR § 1.663(a)-2
This text of 26 C.F.R. § 1.663(a)-2 (Charitable, etc., distributions.) 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. § 1.663(a)-2 (2026).
Text
§ 1.663(a)-2 Charitable, etc., distributions.
Any amount paid, permanently set aside, or to be used for the charitable, etc., purposes specified in section 642(c) and which is allowable as a deduction under that section is not allowed as a deduction to an estate or trust under section 661 or treated as an amount distributed for purposes of determining the amounts includible in gross income of beneficiaries under section 662. Amounts paid, permanently set aside, or to be used for charitable, etc., purposes are deductible by estates or trusts only as provided in section 642(c). For purposes of this section, the deduction provided in section 642(c) is computed without regard to the provisions of section 508(d), section 681, or section 4948(c)(4) (concerning unrelated business income and priva
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Related
§ 1.663
26 C.F.R. § 1.663
Nearby Sections
11
§ 1.662(c)-1
Different taxable years.§ 1.662(c)-2
Death of individual beneficiary.§ 1.662(c)-3
Termination of existence of other beneficiaries.§ 1.663(a)-2
Charitable, etc., distributions.§ 1.663(a)-3
Denial of double deduction.§ 1.663(b)-2
Election.§ 1.663(c)-2
Rules of administration.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.663(a)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.663(a)-2.