US CODE: Title 26,PART I—ESTATES, TRUSTS, AND BENEFICIARIES

PART I—ESTATES, TRUSTS, AND BENEFICIARIES

Subpart A—General Rules for Taxation of Estates and Trusts

Subpart B—Trusts Which Distribute Current Income Only

Subpart C—Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

Subpart D—Treatment of Excess Distributions by Trusts

Subpart E—Grantors and Others Treated as Substantial Owners

Subpart F—Miscellaneous

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