General Rules for Taxation of Estates and Trusts

  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
  8. General Rules for Taxation of Estates and Trusts

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Section
641

Imposition of tax

Section
642

Special rules for credits and deductions

Section
643

Definitions applicable to subparts A, B, C, and D

Section
644

Taxable year of trusts

Section
645

Certain revocable trusts treated as part of estate

Section
646

Tax treatment of electing Alaska Native Settlement Trusts