General rules for taxation of estates and trusts.
Trusts which distribute current income only.
Estates and trusts which may accumulate income or which distribute corpus.
Treatment of excess distributions by trusts.
Grantors and others treated as substantial owners.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Wednesday, February 6, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
LII has no control over and does not endorse any external Internet site that contains links to or references LII.