Estates, Trusts, and Beneficiaries | Midpage

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United States Code

Part I

Estates, Trusts, and Beneficiaries

AGeneral Rules for Taxation of Estates and Trusts BTrusts Which Distribute Current Income Only CEstates and Trusts Which May Accumulate Income or Which Distribute Corpus DTreatment of Excess Distributions by Trusts EGrantors and Others Treated as Substantial Owners FMiscellaneous