26 U.S. Code Part I - ESTATES, TRUSTS, AND BENEFICIARIES

Subpart A. General rules for taxation of estates and trusts. B. Trusts which distribute current income only. C. Estates and trusts which may accumulate income or which distribute corpus. D. Treatment of excess distributions by trusts. E. Grantors and others treated as substantial owners. F. Miscellaneous.

 

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