miscellaneous

Estates, Trusts, and Beneficiaries

pooled income fund actuarial tables applicable before may 1, 2009

Election to Treat Trust as Part of an Estate

trusts which distribute current income only

treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969

estates and trusts which may accumulate income or which distribute corpus

unitrust actuarial tables applicable before may 1, 2009

treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969

grantors and others treated as substantial owners

income in respect of decedents

PARTNERS AND PARTNERSHIPS

Contributions, Distributions, and Transfers

distributions by a partnership

transfers of interests in a partnership

provisions common to part ii, subchapter k, chapter 1 of the code

definitions

effective date for subchapter k, chapter 1 of the code

Life Insurance Companies

investment income

gain and loss from operations

distributions to shareholders

miscellaneous provisions

Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits)

Other Insurance Companies