Subpart A. General Rules for Taxation of Estates and Trusts

• § 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