26 USC Subtitle A, CHAPTER 1, Subchapter J, PART I, Subpart A: Front Matter
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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.
Special rule for gain on property transferred to trust at less than fair market value.
645.
Taxable year of trusts.

        

Amendments

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.

Subpart Referred to in Other Sections

This subpart is referred to in sections 643, 671, 1312 of this title.