There is a newer version
of
this Subpart
2017 US Code
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
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
sections 641 to 646 |
2017 |
January 12, 2018 |
No |
standard |
- Table of Contents
- Front Matter
- Sec. 641 - Imposition of tax
- Sec. 642 - Special rules for credits and deductions
- Sec. 643 - Definitions applicable to subparts A, B, C, and D
- Sec. 644 - Taxable year of trusts
- Sec. 645 - Certain revocable trusts treated as part of estate
- Sec. 646 - Tax treatment of electing Alaska Native Settlement Trusts
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