Subpart A. General Rules For Taxation of Estates and Trusts
Index
- 26 U.S.C. § 641 Imposition of Tax
- 26 U.S.C. § 642 Special Rules For Credits and Deductions
- 26 U.S.C. § 643 Definitions Applicable to Subparts A, B, C, and D
- 26 U.S.C. § 644 Taxable Year of Trusts
- 26 U.S.C. § 645 Certain Revocable Trusts Treated As Part of Estate
- 26 U.S.C. § 646 Tax Treatment of Electing Alaska Native Settlement Trusts