26 CFR 1.643(a)-1

§ 1.643(a)-1 Deduction for distributions.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.643(a)-1, § 1.643(a)-1 Deduction for distributions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110593
Permanent ID: ys:prov:110593@1
SHA-256: c91d1d180c7e24f4f3b215a938e692c1310eabb57ca3b1e47212f452b4471dc9

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Full text

The deduction allowable to a trust under section 651 and to an estate or trust under section 661 for amounts paid, credited, or required to be distributed to beneficiaries is not allowed in the computation of distributable net income.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.