ESTATES, TRUSTS, AND BENEFICIARIES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Estates, Trusts, Beneficiaries, and Decedents
  7. ESTATES, TRUSTS, AND BENEFICIARIES

Checkout our iOS App for a better way to browser and research.

Section
641

Imposition of tax

Subpart
A

General Rules for Taxation of Estates and Trusts

Section
651

Deduction for trusts distributing current income only

Subpart
B

Trusts Which Distribute Current Income Only

Section
661

Deduction for estates and trusts accumulating income or distributing corpus

Subpart
C

Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

Section
665

Definitions applicable to subpart D

Subpart
D

Treatment of Excess Distributions by Trusts

Section
671

Trust income, deductions, and credits attributable to grantors and others as substantial owners

Subpart
E

Grantors and Others Treated as Substantial Owners

Section
681

Limitation on charitable deduction

Subpart
F

Miscellaneous