U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.641 - § 1.850]
§ 1.651(a)-5 - Estates.

Subpart B has no application to an estate.

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