26 C.F.R. § 1.643(a)-1. - § 1.643(a)-1 Deduction for Distributions.

Current as of May 27, 2026

Section 1.643(a)-1 - § 1.643(a)-1 Deduction for Distributions.Section 1.643(a)-1 - § 1.643(a)-1 Deduction for Distributions.

Section 1.643(a)-0 - § 1.643(a)-0 Distributable Net Income; Deduction for Distributions; in General.Section 1.643(a)-2 - § 1.643(a)-2 Deduction for Personal Exemption.

§ 1.643(a)-1 Deduction for distributions.

The deduction allowable to a trust under section 651 and to an estate or trust under section 661 for amounts paid, credited, or required to be distributed to beneficiaries is not allowed in the computation of distributable net income.

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