26 USC Subpart A
General Rules for Taxation of Estates and Trusts
October 30, 2020
§
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
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