| 2001 - 600 페이지
...652(b) or 662(b) and the regulations thereunder. 503 194-080 D-01--17 26 CFR Ch. I (4-1-01 Edition) (2) Additional computations required by reason of...The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
| 1994 - 574 페이지
...determined section 652(b) or 662(b) and the filiations thereunder. W) Additional computations required to reason of excess distributions are to be made in accordance...portion of the trust to the extent such items are 26 CFR Ch. l (4-1-94 Edition) taken into account under section 671 and the regulations thereunder.... | |
| 2002 - 620 페이지
...thereunder. (3) In the case of a charitable remainder annuity trust (as defined in section 664(d)(1) and §1.664-2) or a charitable remainder unitrust...The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
| 1993 - 670 페이지
...section 664(d)(l) and § 1.664-2) or a charitable remainder unit rust (as defined in section 664(dX2) and § 1.6643), the determination of the Income not...The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
| 1994 - 572 페이지
...section 664(d)(l) and §1.664-2) or a charitable remainder unitrust (as defined in section 664(du2) and §1.664-3), the determination of the income not...portion of the trust to the extent such items are §1.58-3 taken into account under section 671 and the regulations thereunder. Any remaining portion... | |
| 2000 - 610 페이지
...portion of such items distributed to each beneficiary is made in accordance with the character rales of section 652(b) or 662(b) and the regulations thereunder....The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
| 1997 - 584 페이지
...rules of section 652(b) or 662(b) and the regulations thereunder. (6) Where, pursuant to subpart Б of part 1 of subchapter J (sections 671 through 678),...The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
| 1990 - 566 페이지
...regulations thereunder. (6) Where, pursuant to subpart E of part 1 of subchapter J (sections 671678), the grantor of a trust or another person is treated...The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
| 2000 - 696 페이지
...trust, there shall be included in computing the items of tax preference of such person those }tems of income, deductions, and credits against tax of...The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
| 1986 - 1174 페이지
...computing the items of tax preference of such person those items of income, deductions, and crédite against tax of the trust which are attributable to...The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
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