United States Code · Part
Part I — Estates, Trusts, And Beneficiaries
26 U.S.C. pt. ptI
- § 641 Imposition Of Tax
- § 642 Special Rules For Credits And Deductions
- § 643 Definitions Applicable To Subparts A, B, C, And D
- § 644 Taxable Year Of Trusts
- § 645 Certain Revocable Trusts Treated As Part Of Estate
- § 646 Tax Treatment Of Electing Alaska Native Settlement Trusts
- § 651 Deduction For Trusts Distributing Current Income Only
- § 652 Inclusion Of Amounts In Gross Income Of Beneficiaries Of Trusts Distributing Current Income Only
- § 661 Deduction For Estates And Trusts Accumulating Income Or Distributing Corpus
- § 662 Inclusion Of Amounts In Gross Income Of Beneficiaries Of Estates And Trusts Accumulating Income Or Distributing Corpus
- § 663 Special Rules Applicable To Sections 661 And 662
- § 664 Charitable Remainder Trusts
- § 665 Definitions Applicable To Subpart D
- § 666 Accumulation Distribution Allocated To Preceding Years
- § 667 Treatment Of Amounts Deemed Distributed By Trust In Preceding Years
- § 668 Interest Charge On Accumulation Distributions From Foreign Trusts
- § 669 Repealed. Pub. L. 94–455, Title Vii, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
- § 671 Trust Income, Deductions, And Credits Attributable To Grantors And Others As Substantial Owners
- § 672 Definitions And Rules
- § 673 Reversionary Interests
- § 674 Power To Control Beneficial Enjoyment
- § 675 Administrative Powers
- § 676 Power To Revoke
- § 677 Income For Benefit Of Grantor
- § 678 Person Other Than Grantor Treated As Substantial Owner
- § 679 Foreign Trusts Having One Or More United States Beneficiaries
- § 681 Limitation On Charitable Deduction
- § 682 Repealed. Pub. L. 115–97, Title I, § 11051(b)(1)(c), Dec. 22, 2017, 131 Stat. 2089]
- § 683 Use Of Trust As An Exchange Fund
- § 684 Recognition Of Gain On Certain Transfers To Certain Foreign Trusts And Estates
- § 685 Treatment Of Funeral Trusts