26 USC Subtitle A, CHAPTER 1, Subchapter J, PART I, Subpart A: 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 BENEFICIARIESSubpart A-General Rules for Taxation of Estates and Trusts

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Subpart A-General Rules for Taxation of Estates and Trusts

Sec.

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.

Editorial Notes

Amendments

2001- Pub. L. 107–16, title VI, §671(c)(1), June 7, 2001, 115 Stat. 147 , added item 646.

1998- Pub. L. 105–206, title VI, §6013(a)(2), July 22, 1998, 112 Stat. 819 , renumbered item 646 as 645.

1997- Pub. L. 105–34, title V, §507(b)(3), title XIII, §1305(c), Aug. 5, 1997, 111 Stat. 857 , 1041, added items 644 and 646 and struck out former items 644 "Special rule for gain on property transferred to trust at less than fair market value" and 645 "Taxable year of trusts".

1986- Pub. L. 99–514, title XIV, §1403(b), Oct. 22, 1986, 100 Stat. 2713 , added item 645.

1976- Pub. L. 94–455, title VII, §701(g)(2), Oct. 4, 1976, 90 Stat. 1580 , added item 644.