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2011 U.S. Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (§§ 641 - 692)
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Publication Title | United States Code, 2006 Edition, Supplement 5, 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 Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter J - Estates, Trusts, Beneficiaries, and Decedents |
Contains | sections 641 to 692 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Part I - ESTATES, TRUSTS, AND BENEFICIARIES (§§ 641 - 685)
- Table Of Contents
- Subpart A - General Rules for Taxation of Estates and Trusts (§§ 641 - 646)
- Subpart B - Trusts Which Distribute Current Income Only (§§ 651 - 652)
- Subpart C - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (§§ 661 - 664)
- Subpart D - Treatment of Excess Distributions by Trusts (§§ 665 - 669)
- Subpart E - Grantors and Others Treated as Substantial Owners (§§ 671 - 679)
- Subpart F - Miscellaneous (§§ 681 - 685)
- Part II - INCOME IN RESPECT OF DECEDENTS (§§ 691 - 692)
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