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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter J — Estates, Trusts, Beneficiaries, and Decedents
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Part I — Estates, Trusts, and Beneficiaries
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Subpart A — General Rules for Taxation of Estates and Trusts
Subpt. B
Trusts Which Distribute Current Income Only
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Subpart A — General Rules for Taxation of Estates and Trusts
Search Subpart A full text →
§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
Subpt. B
Trusts Which Distribute Current Income Only
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