26 USC Part I
ESTATES, TRUSTS, AND BENEFICIARIES
October 30, 2020
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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