# Guidance Under Sections 642 and 643 (Income Ordering Rules)
> **IRS** · Final Regulations. · Published 2012-04-16 · Effective 2012-04-16 · 77 FR 22483
## Document
- **Document number:** 2012-8996
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 22483
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-04-16
- **Effective date:** 2012-04-16
- **Treasury docket:** TD 9582
## Abstract

This document contains final regulations under Internal Revenue Code (Code) section 642(c) with regard to the Federal tax consequences of an ordering provision in a trust, a will, or a provision of local law that attempts to determine the tax character of the amounts paid to a charitable beneficiary of the trust or estate. The final regulations also make conforming amendments to the regulations under section 643(a)(5). The final regulations affect estates, charitable lead trusts (CLTs), and other trusts making payments or permanently setting aside amounts for a charitable purpose.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/04/16/2012-8996/guidance-under-sections-642-and-643-income-ordering-rules)
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