26 USC Subtitle A, CHAPTER 1, Subchapter J, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter J-Estates, Trusts, Beneficiaries, and DecedentsPART I-ESTATES, TRUSTS, AND BENEFICIARIES
PART I-ESTATES, TRUSTS, AND BENEFICIARIES
Subpart
A.
General rules for taxation of estates and trusts.
B.
Trusts which distribute current income only.
C.
Estates and trusts which may accumulate income or which distribute corpus.
D.
Treatment of excess distributions by trusts.
E.
Grantors and others treated as substantial owners.
F.
Miscellaneous.