Subjgrp 5. trusts which distribute current income only

• § 1.651(a)-1 - Simple trusts; deduction for distributions; in general.
• § 1.651(a)-2 - Income required to be distributed currently.
• § 1.651(a)-3 - Distribution of amounts other than income.
• § 1.651(a)-4 - Charitable purposes.
• § 1.651(a)-5 - Estates.
• § 1.651(b)-1 - Deduction for distributions to beneficiaries.
• § 1.652(a)-1 - Simple trusts; inclusion of amounts in income of beneficiaries.
• § 1.652(a)-2 - Distributions in excess of distributable net income.
• § 1.652(b)-1 - Character of amounts.
• § 1.652(b)-2 - Allocation of income items.
• § 1.652(b)-3 - Allocation of deductions.
• § 1.652(c)-1 - Different taxable years.
• § 1.652(c)-2 - Death of individual beneficiaries.
• § 1.652(c)-3 - Termination of existence of other beneficiaries.
• § 1.652(c)-4 - Illustration of the provisions of sections 651 and 652.