---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schJ"
level: "subchapter"
label: "Subchapter J"
heading: "Estates, Trusts, Beneficiaries, and Decedents"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schJ"
sections_count: 33
---

# Subchapter J — Estates, Trusts, Beneficiaries, and Decedents

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Estates, Trusts, and Beneficiaries](/usc/26/stA-ch1-schJ-ptI.md)
- [Part II — Income in Respect of Decedents](/usc/26/stA-ch1-schJ-ptII.md)