Part I — Estates, Trusts, and Beneficiaries
- Subpt. A General Rules for Taxation of Estates and Trusts §§641 to 646
- Subpt. B Trusts Which Distribute Current Income Only §§651 to 652
- Subpt. C Estates and Trusts Which May Accumulate Income or Which Distribute Corpus §§661 to 664
- Subpt. D Treatment of Excess Distributions by Trusts §§665 to 669
- Subpt. E Grantors and Others Treated as Substantial Owners §§671 to 679
- Subpt. F Miscellaneous §§681 to 685