Subchapter J. Estates, Trusts, Beneficiaries, and Decedents

Part I. Estates, Trusts, and Beneficiaries

• Subpart A. General Rules For Taxation of Estates and Trusts
• Subpart B. Trusts Which Distribute Current Income Only
• Subpart C. Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus
• Subpart D. Treatment of Excess Distributions By Trusts
• Subpart E. Grantors and Others Treated As Substantial Owners
• Subpart F. Miscellaneous

Part II. Income In Respect of Decedents

• 26 U.S.C. § 691 Recipients of Income In Respect of Decedents
• 26 U.S.C. § 692 Income Taxes of Members of Armed Forces, Astronauts, and Victims of Certain Terrorist Attacks On Death