Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART I⁠—ESTATES, TRUSTS, AND BENEFICIARIES — Front Matter

Chap.Sec.
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.