SubPart A. General Rules for Taxation of Estates and Trusts, Part I. ESTATES, TRUSTS, AND BENEFICIARIES, SubChapter J. Estates, Trusts, Beneficiaries, and Decedents, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter J. Estates, Trusts, Beneficiaries, and Decedents

Part I. ESTATES, TRUSTS, AND BENEFICIARIES

SubPart A. General Rules for Taxation of Estates and Trusts

§ 641. Imposition of tax

§ 642. Special rules for credits and deductions

§ 643. Definitions applicable to subparts A, B, C, and D

§ 644. Taxable year of trusts

§ 645. Certain revocable trusts treated as part of estate

§ 646. Tax treatment of electing Alaska Native Settlement Trusts

Amendments

2001—Pub. L. 107–16, title VI, § 671(c)(1), June 7, 2001, 115 Stat. 147, added item 646.

1998—Pub. L. 105–206, title VI, § 6013(a)(2), July 22, 1998, 112 Stat. 819, renumbered item 646 as 645.

1997—Pub. L. 105–34, title V, § 507(b)(3), title XIII, § 1305(c), Aug. 5, 1997, 111 Stat. 857, 1041, added items 644 and 646 and struck out former items 644 “Special rule for gain on property transferred to trust at less than fair market value” and 645 “Taxable year of trusts”.

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.