PART I—ESTATES, TRUSTS, AND BENEFICIARIES (§§ 641—685)
- Subpart A—General Rules for Taxation of Estates and Trusts (§§ 641—646)
- Subpart B—Trusts Which Distribute Current Income Only (§§ 651—652)
- Subpart C—Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (§§ 661—664)
- Subpart D—Treatment of Excess Distributions by Trusts (§§ 665—669)
- Subpart E—Grantors and Others Treated as Substantial Owners (§§ 671—679)
- Subpart F—Miscellaneous (§§ 681—685)