US Code - Part I: Estates, trusts, and beneficiaries

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

Estates, trusts, beneficiaries, and decedents

Income in respect of decedents