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.

        

Subchapter Referred to in Other Sections

This subchapter is referred to in sections 102, 511, 852, 2055 of this title.