[Reserved]
1.667(b)-1A
Authorization of credit to beneficiary for taxes imposed on the trust.
1.668(a)-1A
Amounts treated as received in prior taxable years; inclusion in gross income.
1.668(a)-2A
Allocation among beneficiaries; in general.
1.668(a)-3A
Determination of tax.
1.668(b)-1A
Tax on distribution.
1.668(b)-2A
Special rules applicable to section 668.
1.668(b)-3A
Computation of the beneficiary's income and tax for a prior taxable year.
1.668(b)-4A
Information requirements with respect to beneficiary.
1.668(a)-1
Amounts treated as received in prior taxable years; inclusion in gross income.
1.668(a)-2
Allocation among beneficiaries; in general.
1.668(a)-3
Excluded amounts.
1.668(a)-4
Tax attributable to throwback.
1.668(b)-1
Credit for taxes paid by the trust.
1.668(b)-2
Illustration of the provisions of subpart D.
1.669(a)-1
Limitation on tax.
1.669(a)-2
Rules applicable to section 669 computations.
1.669(a)-3
Tax computed by the exact throwback method.
1.669(a)-4
Tax attributable to short-cut throwback method.
1.669(b)-1
Information requirements.
1.669(b)-2
Manner of exercising election.
unitrust actuarial tables applicable before may 1, 2009
1.664-4A
Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.
treatment of excess distributions of trusts applicable to taxable years beginning on or after January 1, 1969
1.665(a)-0A
Excess distributions by trusts; scope of subpart D.
1.665(a)-1A
Undistributed net income.
1.665(b)-1A
Accumulation distributions.
1.665(b)-2A
Special rules for accumulation distributions made in taxable years beginning before January 1, 1974.
1.665(c)-1A
Special rule applicable to distributions by certain foreign trusts.
1.665(d)-1A
Taxes imposed on the trust.
1.665(e)-1A
Preceding taxable year.
1.665(f)-1A
[Reserved]
1.665(g)-1A
[Reserved]
1.665(g)-2A
Application of separate share rule.
grantors and others treated as substantial owners
1.671-1
Grantors and others treated as substantial owners; scope.
1.671-2
Applicable principles.
1.671-3
Attribution or inclusion of income, deductions, and credits against tax.
1.671-4
Method of reporting.
1.671-5
Reporting for widely held fixed investment trusts.
1.672(a)-1
Definition of adverse party.
1.672(b)-1
Nonadverse party.
1.672(c)-1
Related or subordinate party.
1.672(d)-1
Power subject to condition precedent.
1.672(f)-1
Foreign persons not treated as owners.
1.672(f)-2
Certain foreign corporations.
1.672(f)-3
Exceptions to general rule.
1.672(f)-4
Recharacterization of purported gifts.
1.672(f)-5
Special rules.
1.673(a)-1
Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.
1.673(b)-1
Income payable to charitable beneficiaries (before amendment by Tax Reform Act of 1969).
1.673(c)-1
Reversionary interest after income beneficiary's death.
1.673(d)-1
Postponement of date specified for reacquisition.
1.674(a)-1
Power to control beneficial enjoyment; scope of section 674.
1.674(b)-1
Excepted powers exercisable by any person.
1.674(c)-1
Excepted powers exercisable only by independent trustees.
1.674(d)-1
Excepted powers exercisable by any trustee other than grantor or spouse.
1.674(d)-2
Limitations on exceptions in section 674 (b), (c), and (d).
1.675-1
Administrative powers.
1.676(a)-1
Power to revest title to portion of trust property in grantor; general rule.
1.676(b)-1
Powers exercisable only after a period of time.
1.677(a)-1
Income for benefit of grantor; general rule.
1.677(b)-1
Trusts for support.
1.678(a)-1
Person other than grantor treated as substantial owner; general rule.
1.678(b)-1
If grantor is treated as the owner.
1.678(c)-1
Trusts for support.
1.678(d)-1
Renunciation of power.
1.679-0
Outline of major topics.
1.679-1
U.S. transferor treated as owner of foreign trust.