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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter J—Estates, Trust...
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PART I—ESTATES, TRUSTS, AND BENEFICIARIES (§§ 6...
PART I—ESTATES, TRUSTS, AND BENEFICIARIES (§§ 641 – 685)
Subpart A—General Rules for Taxation of Estates and Trusts (§§ 641 – 646)
Subpart B—Trusts Which Distribute Current Income Only (§§ 651 – 652)
Subpart C—Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (§§ 661 – 664)
Subpart D—Treatment of Excess Distributions by Trusts (§§ 665 – 669)
Subpart E—Grantors and Others Treated as Substantial Owners (§§ 671 – 679)
Subpart F—Miscellaneous (§§ 681 – 685)