Subchapter 9. Estates, Trusts, Beneficiaries and Decedents
- Article 1. General Rules for Taxation of Estates and Trusts
- Article 2. Trusts Which Distribute Current Income Only [Repealed]
- Article 3. Estates or Trusts Which May Accumulate Income or Which Distribute Corpus [Repealed]
- Article 4. Treatment of Excess Distributions by Trusts [Repealed]
- Article 5. Grantor and Others Treated as Substantial Owners [Repealed]
- Article 6. Miscellaneous [Repealed]
- Article 7. Income in Respect of Decedents [Repealed]