26 CFR 1.668(a)-3A
§ 1.668(a)-3A Determination of tax.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.668(a)-3A, § 1.668(a)-3A Determination of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110680
- Permanent ID
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Full text
In a taxable year in which an amount is included in a beneficiary's income under § 1.668(a)-1A(a), the tax on the beneficiary for such taxable year is determined only as provided in section 668 and consists of the sum of:
(a) A partial tax computed on (1) the beneficiary's taxable income reduced by (2) an amount equal to the total amounts includible in his income under § 1.668(a)-1A(a), at the rate and in the manner as if section 668 had not been enacted,
(b) A partial tax determined as provided in § 1.668(b)-1A, and
(c) In the case of a beneficiary of a trust which is not required to distribute all of its income currently, a partial tax determined as provided in § 1.669(b)-1A.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.