There is a newer version of the US Code
1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents
PART I - ESTATES, TRUSTS, AND BENEFICIARIES
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Publication Title | United States Code, 1994 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter J - Estates, Trusts, Beneficiaries, and Decedents PART I - ESTATES, TRUSTS, AND BENEFICIARIES |
Contains | sections 641 to 683 |
Date | 1996 |
Laws in Effect as of Date | January 6, 1997 |
Positive Law | No |
Disposition | standard |
- Subpart A - General Rules for Taxation of Estates and Trusts
- Subpart B - Trusts Which Distribute Current Income Only
- Subpart C - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
- Subpart D - Treatment of Excess Distributions by Trusts
- Subpart E - Grantors and Others Treated as Substantial Owners
- Subpart F - Miscellaneous
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