Article 1. General Rules for Taxation of Estates and Trusts
- § 17731(a). Scope of Chapter 9. [Repealed]
- § 17731(b). Scope of Articles 1, 2, 3, and 4. [Repealed]
- § 17731(c). Imposition of Tax; Application of Tax. [Repealed]
- § 17731(d). Gross Income of Estates and Trusts. [Repealed]
- § 17731(e). Computation and Payment of Tax; Deductions and Credits of Estates and Trusts. [Repealed]
- § 17731(f). Filing of Returns and Payment of the Tax. [Repealed]
- § 17731(g). Termination of Estates and Trusts. [Repealed]
- § 17733. Deduction for Personal Exemption of Estates and Trusts. [Repealed]
- § 17734(a). Charitable Contributions Deduction. [Repealed]
- § 17734(b). Reduction of Charitable Contributions Deductions by Exempt Income. [Repealed]
- § 17734(c). Capital Gains Included in Charitable Contribution. [Repealed]
- § 17734(d). Cross Reference. [Repealed]
- § 17735. Depreciation and Depletion. [Repealed]
- § 17736. Amortization of Emergency Facilities. [Repealed]
- § 17737(a). Excess Deductions on Termination of an Estate or Trust. [Repealed]
- § 17737(b). Meaning of “Beneficiaries Succeeding to the Property of the Estate or Trust.” [Repealed]
- § 17737(c). Allocation. [Repealed]
- § 17738. Disallowance of Standard Deduction. (Cross Reference.) [Repealed]
- § 17739(a). Distributable Net Income; Deduction for Distributions; in General. [Repealed]
- § 17739(b). Deduction for Distributions. [Repealed]
- § 17739(c). Deduction for Personal Exemption. [Repealed]
- § 17739(d). Capital Gains and Losses. [Repealed]
- § 17739(e). Extraordinary Dividends and Taxable Stock Dividends. [Repealed]
- § 17739(f). Tax-Exempt Interest. [Repealed]
- § 17740(a). Definition of “Income.” [Repealed]
- § 17740(b). Dividends Allocated to Corpus. [Repealed]
- § 17741(a). Definition of “Beneficiary.” [Repealed]
- § 17741(b). Illustration of the Provisions of Sections 17739 to 17740, Inclusive. [Repealed]
- § 17742–17745(a). Taxability of Estates, Trusts, and Beneficiaries. [Repealed]
- § 17742–17745(b). Taxes Are Charged on Corpus-Liability of Fiduciary. [Repealed]
- § 17742–17745(c). Income Taxable to Beneficiaries of Estate or Trust if Taxes Are Unpaid. [Repealed]
- § 17742–17745(d). Estates and Trusts Taxable as Separate Entities. [Repealed]
- § 17742–17745(e). Massachusetts or Business Trusts. [Repealed]
- § 17742–17745(f). Estates of Infants and Other Wards. [Repealed]
- § 17742. Taxability of Estates.
- § 17743. Taxability of Trust Dependent upon Residence of Fiduciary.
- § 17744. Taxability of Trust Dependent upon Residence of Beneficiary.
- § 17746(a). Disallowance of Double Deductions; in General. [Repealed]
- § 17746(b). Deductions Included. [Repealed]