§ 6034. Returns by certain trusts
(b)
Trusts claiming certain charitable deductions
(1)
In general
Every trust not required to file a return under subsection (a) but claiming a deduction under section
642
(c) for the taxable year shall furnish such information with respect to such taxable year as the Secretary may by forms or regulations prescribe, including—
(B)
the amount paid out within such year which represents amounts for which deductions under section
642
(c) have been taken in prior years,
(C)
the amount for which such deductions have been taken in prior years but which has not been paid out at the beginning of such year,