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2023 U.S. 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
| United States Code, 2018 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 |
| sections 641 to 685 |
| 2023 |
| January 3, 2024 |
| No |
| standard |
- Table of Contents
- Subpart A - General Rules for Taxation of Estates and Trusts (Section 641 - 646)
- Subpart B - Trusts Which Distribute Current Income Only (Section 651 - 652)
- Subpart C - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (Section 661 - 664)
- Subpart D - Treatment of Excess Distributions by Trusts (Section 665 - 669)
- Subpart E - Grantors and Others Treated as Substantial Owners (Section 671 - 679)
- Subpart F - Miscellaneous (Section 681 - 685)
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