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Subpart A—General Rules for Taxation of Estates...
Subpart A—General Rules for Taxation of Estates and Trusts (§§ 641 – 646)
§ 641. Imposition of tax
§ 642. Special rules for credits and deductions
§ 643. Definitions applicable to subparts A, B, C, and D
§ 644. Taxable year of trusts
§ 645. Certain revocable trusts treated as part of estate
§ 646. Tax treatment of electing Alaska Native Settlement Trusts