General Rules for Taxation of Estates and Trusts | Midpage

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United States Code

Subpart A

General Rules for Taxation of Estates and Trusts

641Imposition of tax 642Special rules for credits and deductions 643Definitions applicable to subparts A, B, C, and D 644Taxable year of trusts 645Certain revocable trusts treated as part of estate 646Tax treatment of electing Alaska Native Settlement Trusts