26 CFR 1.668(a)-2
§ 1.668(a)-2 Allocation among beneficiaries; in general.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.668(a)-2, § 1.668(a)-2 Allocation among beneficiaries; in general, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110686
- Permanent ID
ys:prov:110686@1- SHA-256
259ba6119001d44a2ec381d1fddc7335ae08e698fc0676b7b7ad7f7ee5495466
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Full text
The portion of the total amount includible in gross income under § 1.668 (a)-1 which is includible in the gross income of a particular beneficiary is based upon the ratio determined under the second sentence of section 662(a)(2) for the taxable year (and not for the preceding taxable year). This section may be illustrated by the following example:
(b) For the purposes of determining the amounts includible in the beneficiaries' gross income for 1955, the trust is deemed to have made the following distributions:
(d) B will include in his gross income for 1955 one-third of each item shown in paragraph (b) of this example, computed in the manner shown in paragraph (c) of this example.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.