US CODE: Title 26,Subpart A—General Rules for Taxation of Estates and Trusts

Subpart A—General Rules for Taxation of Estates and Trusts

§ 641. Imposition of tax

§ 642. Special rules for credits and deductions

§ 643. Definitions applicable to subparts A, B, C, andD

§ 644. Taxable year of trusts

§ 645. Certain revocable trusts treated as part of estate

§ 646. Tax treatment of electing Alaska Native Settlement Trusts

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