Subpart A – General Rules For Taxation of Estates and Trusts

General Rules For Taxation of Estates and Trusts

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter J > Part I > Subpart A

Details

• Reference: Subpart A
• Legend: General Rules For Taxation of Estates and Trusts
• USCode Year: 2013

Provision Content

Amendments

2001—Pub. L. 107–16, title VI, §671(c)(1), June 7, 2001, 115 Stat. 147, added item 646.

1998—Pub. L. 105–206, title VI, §6013(a)(2), July 22, 1998, 112 Stat. 819, renumbered item 646 as 645.

1997—Pub. L. 105–34, title V, §507(b)(3), title XIII, §1305(c), Aug. 5, 1997, 111 Stat. 857, 1041, added items 644 and 646 and struck out former items 644 Special rule for gain on property transferred to trust at less than fair market value and 645 Taxable year of trusts.

1986—Pub. L. 99–514, title XIV, §1403(b), Oct. 22, 1986, 100 Stat. 2713, added item 645.

1976—Pub. L. 94–455, title VII, §701(g)(2), Oct. 4, 1976, 90 Stat. 1580, added item 644.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-601 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-601, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-594 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-594, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

Subpart A – General Rules For Taxation of Estates and Trusts in the Legal Encyclopedia: Taxation

In this entry about Subpart A – General Rules For Taxation of Estates and Trusts, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-595, in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-595,, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart A/Section 641 – Imposition of Tax
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart A/Section 642 – Special Rules For Credits and Deductions
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart A/Section 643 – Definitions Applicable to Subparts A, B, C, and d
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart A/Section 644 – Taxable Year of Trusts
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart A/Section 645 – Certain Revocable Trusts Treated As Part of Estate
• Title 26/Subtitle A/Chapter 1/Subchapter J/Part I/Subpart A/Section 646 – Tax Treatment of Electing Alaska Native Settlement Trusts