26 CFR 1.652(c)-3
§ 1.652(c)-3 Termination of existence of other beneficiaries.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.652(c)-3, § 1.652(c)-3 Termination of existence of other beneficiaries, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110623
- Permanent ID
ys:prov:110623@1- SHA-256
30ccd5c1b74d6ae2266b497019cce7dcccb56abe1069d7d4f0b56f5752954873
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Full text
If the existence of a beneficiary which is not an individual terminates, the amount to be included under section 652(a) in its gross income for its last taxable year is computed with reference to §§ 1.652(c)-1 and 1.652(c)-2 as if the beneficiary were a deceased individual, except that income required to be distributed prior to the termination but actually distributed to the beneficiary's successor in interest is included in the beneficiary's income for its last taxable year.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.