26 USC 646: Renumbered §645
Text contains those laws in effect on January 23, 2000
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