...accumulate income or which distribute corpus; character of amounts in the hands of beneficiaries. SBC. 662. Inclusion of amounts in gross income of beneficiaries...governing instrument specifically allocate different classes of Income to different beneficiaries. In the application of the preceding sentence, the items...

...accumulate income or which distribute corpus; character of amounts in the hands of beneficiaries. SBC. 662. Inclusion of amounts in gross income of beneficiaries...entering Into the computation of distributable net Income aa the total of each class bears to the total distributable net Income of the estate or trust unless...

...same character in the hands of the beneficiary as in the hands of the estate or trust. The amounts are treated as consisting of the same proportion of each...governing instrument specifically allocate different classes of income to different beneficiaries, or unless local law requires such an allocation. For...

...same character in the hands of the beneficiary as in the hands of the estate or trust. The amounts are treated as consisting of the same proportion of each...governing instrument specifically allocate different classes of income to different beneficiaries, or unless local law requires such an allocation. For...

...In the hand* of the estate or tru»t. Vor thla purpose, the amounts shall be treated as constating of the same proportion of each class of Items entering...governing Instrument specifically allocate different classes of Income to different beneficiaries. In the application of the preceding sentence, the Items...

...as in the hands of the estate or trust. The amounts are treated as consisting of the same pioportion of each class of items entering into the computation...governing instrument specifically allocate different classes of income to different beneficiaries, or unless local law requires such an allocation. For...

...estate or §1.662(c)-l trust. The amounts are treated as consisting of the same proportion of each clase of items entering into the computation of distributable...governing instrument specifically allocate different classes of income to different beneficiaries, or unless local law requires such an allocation. For...

...of the estate or trust. The amounts are treated as consisting of the same proportion of each c.'ass of items entering into the computation of distributable...governing instrument specifically allocate different classes of income to different beneficiaries, or unless local law requires such an allocation. For...

...such an allocation, the amount deductible for distributions to beneficiaries under section 661(a) is treated as consisting of the same proportion of each...class bears to the total distributable net income. For example, if a trust has distributable net income of $20,000, consisting of $10,000 each of taxable...

...such an allocation, the amount deductible for distributions to beneficiaries under section titilen is treated as consisting of the same proportion of each...class bears to the total distributable net income. For example, if a trust has distributable net income of $20.000, consisting of $10,000 each of taxable...