26 USC Subtitle A, CHAPTER 1, Subchapter J: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter J: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter J-Estates, Trusts, Beneficiaries, and Decedents

Subchapter J-Estates, Trusts, Beneficiaries, and Decedents

Part
I.
Estates, trusts, and beneficiaries.
II.
Income in respect of decedents.