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U.S Code last checked for updates: May 21, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter J
Part I
Subpart A [§ 641 - § 646] - General Rules for Taxation of Estates and Trusts
Subpart B [§ 651 - § 652] - Trusts Which Distribute Current Income Only
Subpart C [§ 661 - § 664] - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
Subpart D [§ 665 - § 669] - Treatment of Excess Distributions by Trusts
Subpart E [§ 671 - § 679] - Grantors and Others Treated as Substantial Owners
Subpart F [§ 681 - § 685] - Miscellaneous
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