Title 26Part
Part I—Estates, Trusts, and Beneficiaries
Contents
- 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