26 CFR 1.643(c)-1
§ 1.643(c)-1 Definition of “beneficiary”.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.643(c)-1, § 1.643(c)-1 Definition of “beneficiary”, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110603
- Permanent ID
ys:prov:110603@1- SHA-256
9297407e485076df27b984eb7f9c2515eee36cdb431110cdae83a20ffc2a5b07
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Full text
An heir, legatee, or devisee (including an estate or trust) is a beneficiary. A trust created under a decedent's will is a beneficiary of the decedent's estate. The following persons are treated as beneficiaries:
(a) Any person with respect to an amount used to discharge or satisfy that person's legal obligation as that term is used in § 1.662(a)-4.
(b) The grantor of a trust with respect to an amount applied or distributed for the support of a dependent under the circumstances specified in section 677(b) out of corpus or out of other than income for the taxable year of the trust.
(c) The trustee or cotrustee of a trust with respect to an amount applied or distributed for the support of a dependent under the circumstances specified in section 678(c) out of corpus or out of other than income for the taxable year of the trust.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.