There is a newer version of the US Code
2011 US 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)
Part I - ESTATES, TRUSTS, AND BENEFICIARIES (§§ 641 - 685)
Subpart A - General Rules for Taxation of Estates and Trusts (§§ 641 - 646)
Table Of Contents
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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 PART I - ESTATES, TRUSTS, AND BENEFICIARIES Subpart A - General Rules for Taxation of Estates and Trusts Table Of Contents |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 641. | Imposition of tax. |
| 642. | Special rules for credits and deductions. |
| 643. | Definitions applicable to subparts A, B, C, and D. |
| 644. | Taxable year of trusts. |
| 645. | Certain revocable trusts treated as part of estate. |
| 646. | Tax treatment of electing Alaska Native Settlement Trusts. |
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