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Estates, Trusts, and Beneficiaries

Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted.

Section 1.642(c)-6 also issued under 26 U.S.C. 642(c)(5).

Section 1.642(c)-6A also issued under 26 U.S.C. 642(c)(5).

Section 1.642(h)-2 also issued under 26 U.S.C. 642(h).

Section 1.642(h)-5 also issued under 26 U.S.C. 642(h).

Section 1.645-1 also issued under 26 U.S.C. 645.

Section 1.643(a)-8 also issued under 26 U.S.C. 643(a)(7).

Section §1.643(f)-1 also issued under 26 U.S.C. 643(f).

Section 1.643(h)-1 also issued under 26 U.S.C. 643(a)(7).

Sections 1.663(c)-1 through 1.663(c)-6 also issued under 26 U.S.C. 663(c).

Section 1.664-1 also issued under 26 U.S.C. 664(a).

Section 1.664-2 also issued under 26 U.S.C. 664(a).

Section 1.664-3 also issued under 26 U.S.C. 664(a).

Section 1.664-4 also issued under 26 U.S.C. 664(a).

Section 1.664-4A also issued under 26 U.S.C. 664(a).

Section 1.671-2 also issued under 26 U.S.C. 643(a)(7) and 672(f)(6).

Section 1.672(f)-1 also issued under 26 U.S.C. 643(a)(7) and 672(f)(6).

Section 1.672(f)-2 also issued under 26 U.S.C. 643(a)(7) and 672(f)(3) and (6).

Section 1.672(f)-3 also issued under 26 U.S.C. 643(a)(7) and 672(f)(2) and (6).

Section 1.672(f)-4 also issued under 26 U.S.C. 643(a)(7) and 672(f)(4) and (6).

Section 1.672(f)-5 also issued under 26 U.S.C. 643(a)(7) and 672(f)(6).

Section 1.679-1 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.679-2 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.679-3 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.679-4 also issued under 26 U.S.C. 643(a)(7), 679(a)(3) and 679(d).

Section 1.679-5 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.679-6 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.684-1 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.684-2 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.684-3 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.684-4 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.684-5 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.701-2 also issued under 26 U.S.C. 701 through 761.

Section 1.704-3 also issued under 26 U.S.C. 704(c).

Section 1.704-4 also issued under 26 U.S.C. 704(c).

Section 1.705-2 also issued under 26 U.S.C. 705 and 1032.

Section 1.706-1T also issued under 26 U.S.C. 706(b).

Section 1.706-4 also issued under 26 U.S.C. 706(d).

Sections 1.707-2 through 1.707-9 also issued under 26 U.S.C. 707(a)(2)(B).

Section 1.721-1 also issued under 26 U.S.C. 721.

Section 1.721(c)-1 also issued under 26 U.S.C. 721(c).

Section 1.721(c)-2 also issued under 26 U.S.C. 721(c).

Section 1.721(c)-3 also issued under 26 U.S.C. 721(c).

Section 1.721(c)-4 also issued under 26 U.S.C. 721(c).

Section 1.721(c)-5 also issued under 26 U.S.C. 721(c).

Section 1.721(c)-6 also issued under 26 U.S.C. 721(c).

Section 1.721(c)-7 also issued under 26 U.S.C. 721(c).

Section 1.731-2 also issued under 26 U.S.C. 731(c).

Section 1.732-1 also issued under 26 U.S.C. 732.

Section 1.732-2 also issued under 26 U.S.C. 732.

Section 1.732-3 also issued under 26 U.S.C. 337(d), 732(f)(8), and 1502.

Section 1.734-1 also issued under 26 U.S.C. 734.

Section 1.743-1 also issued under 26 U.S.C. 743.

Section 1.751-1 also issued under 26 U.S.C. 751.

Section 1.752-1(a) also issued under Public Law 106-554, 114 Stat. 2763, 2763A-638 (2001).

Section 1.752-6 also issued under Public Law 106-554, 114 Stat. 2763, 2763A-638 (2001).

Section 1.752-6T also issued under Pub. L. 106-554, 114 Stat. 2763, 2763A-638 (2001).

Section 1.752-7 also issued under Public Law 106-554, 114 Stat. 2763, 2763A-638 (2001).

Section 1.754-1 also issued under 26 U.S.C. 754.

Section 1.755-1 also issued under 26 U.S.C. 755.

Section 1.755-2 also issued under 26 U.S.C. 755 and 26 U.S.C. 1060.

Section 1.761-2 also issued under 26 U.S.C. 446(b) and 26 U.S.C. 761(a).

Section 1.807-2 also issued under 26 U.S.C. 817A(e).

Section 1.807-3 also issued under 26 U.S.C. 807(e)(6).

Section 1.811-3 also issued under 26 U.S.C. 817A(e).

Section 1.812-9 also issued under 26 U.S.C. 817A(e).

Section 1.817A-1 also issued under 26 U.S.C. 817A(e).

Section 1.832-4 also issued under 26 U.S.C. 832(b)(5)(A).

Section 1.846-0 also issued under 26 U.S.C. 846.

Section 1.846-1 also issued under 26 U.S.C. 846.

Section 1.848-2 also issued under 26 U.S.C. 845(b) and 26 U.S.C. 848(d)(4)(B).

Section 1.848-3 also issued under 26 U.S.C. 848(d)(4)(B).

Source: T. D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

Authority amended by T.D. 8433, 57 FR 40841-40847, Sept. 8, 1992; T.D. 8456, 57 FR 61813-61830, 57 FR 61813-61830, Dec. 29, 1992; T.D. 8474, 58 FR 25556-25558, Apr. 27, 1993; T.D. 8500, 58 FR 67676-67684, Dec. 22, 1993; T.D. 8501, 58 FR 67684-67689, Dec. 22, 1993; T.D. 8540, 59 FR 30100-30179, June 10, 1994; T.D. 8564, 59 FR 49577-49579, Sept. 29, 1994; T.D. 8578, 59 FR 66181-66188, Dec. 23, 1994; T.D. 8588, 60 FR 23-33, Jan. 3, 1995; T.D. 8642, 60 FR 66727-66739, Dec. 26, 1995; T.D. 8665, 61 FR 19188-19189, May 1, 1996; T.D. 8707, 61 FR 67936-67942, Dec. 26, 1996; T.D. 8819, 64 FR 23187-23229, Apr. 30, 1999; T.D. 8831, 64 FR 43267-43280, Aug. 10, 1999; T.D. 8847, 64 FR 69903-69922, Dec. 15, 1999; T.D. 8849, 64 FR 72540-72545, Dec. 28, 1999; T.D. 8886, 65 FR 36907-36944, June 12, 2000; T.D. 8890, 65 FR 41332-41334, July 5, 2000; T.D. 8926, 66 FR 1034-1038, Jan. 5, 2001; T.D. 8949, 66 FR 32901-32902, June 19, 2001; T.D. 8955, 66 FR 37886-37897, July 20, 2001; T.D. 8956, 66 FR 37897-37902, July 20, 2001; T.D. 8986, 67 FR 15112-15116, Mar. 29, 2002; T.D. 9032, 67 FR 78371-78383, Dec. 24, 2002; T.D. 9058, 68 FR 24349-24351, May 7, 2003; T.D. 9059, 68 FR 34293-34299, June 9, 2003; T.D. 9062, 68 FR 37414-37417, June 24, 2003; T.D. 9207, 70 FR 30334-30358, May 26, 2005; T.D. 9448, 74 FR 21438-21518, May 7, 2009; T.D. 9540, 76 FR 49570-49643, Aug. 10, 2011; T.D. 9728, 80 FR 45865-45883, Aug. 3, 2015; T.D. 9787, 81 FR 69291-69300, Oct. 5, 2016; T.D. 9814, 82 FR 7582-7611, Jan. 19, 2017; T.D. 9833, 83 FR 26580-26593, June 8, 2018; T.D. 9847, 84 FR 2952-3014, Feb. 8, 2019; T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019; T.D. 9863, 84 FR 27947-27952, June 17, 2019; T.D. 9891, 85 FR 3833-3852, Jan. 23, 2020; T.D. 9911, 85 FR 64386-64394, Oct. 13, 2020; T.D. 9918 85 FR 66219-66226, Oct. 19, 2020; T.D. 9963, 87 FR 47931-47932, Aug. 5, 2022.

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