Subpart A - General Rules for Taxation of Estates and Trusts
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Subpart A - General Rules for Taxation of Estates and Trusts
26 USC 641 - Imposition of tax
26 USC 642 - Special rules for credits and deductions
26 USC 643 - Definitions applicable to subparts A, B, C, andD
26 USC 644 - Taxable year of trusts
26 USC 645 - Certain revocable trusts treated as part of estate
26 USC 646 - Tax treatment of electing Alaska Native Settlement Trusts
‹ TITLE 26 - US CODE - PART I - ESTATES, TRUSTS, AND BENEFICIARIES
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26 USC 641 - Imposition of tax ›
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