Part I. ESTATES, TRUSTS, AND BENEFICIARIES

• SUBPART A [§ 641 - § 646] - General Rules for Taxation of Estates and Trusts
• SUBPART B [§ 651 - § 652] - Trusts Which Distribute Current Income Only
• SUBPART C [§ 661 - § 664] - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
• SUBPART D [§ 665 - § 669] - Treatment of Excess Distributions by Trusts
• SUBPART E [§ 671 - § 679] - Grantors and Others Treated as Substantial Owners
• SUBPART F [§ 681 - § 685] - Miscellaneous