Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents
- Article 1 - General Rules for Taxation of Estates and Trusts (§ 17731(a) to 17746(b))
- Article 2 - Trusts Which Distribute Current Income Only [Repealed], version 7 (§ 17751(a) to 17752(i))
- Article 3 - Estates or Trusts Which May Accumulate Income or Which Distribute Corpus [Repealed], version 6
- Article 4 - Treatment of Excess Distributions by Trusts [Repealed], version 5
- Article 5 - Grantor and Others Treated as Substantial Owners [Repealed], version 6
- Article 6 - Miscellaneous [Repealed], version 4
- Article 7 - Income in Respect of Decedents [Repealed]
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