- Subpart A—General Rules for Taxation of Estates and Trusts (§§ 641 – 646)
- Subpart B—Trusts Which Distribute Current Income Only (§§ 651 – 652)
- Subpart C—Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (§§ 661 – 664)
- Subpart D—Treatment of Excess Distributions by Trusts (§§ 665 – 669)
- Subpart E—Grantors and Others Treated as Substantial Owners (§§ 671 – 679)
- Subpart F—Miscellaneous (§§ 681 – 685)
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26 U.S. Code Subtitle A Chapter 1 Subchapter J Part I - ESTATES, TRUSTS, AND BENEFICIARIES
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