Subpart A—General Rules for Taxation of Estates and Trusts (§§ 641—646)
- § 641. Imposition of tax
- § 642. Special rules for credits and deductions
- § 643. Definitions applicable to subparts A, B, C, andD
- § 644. Taxable year of trusts
- § 645. Certain revocable trusts treated as part of estate
- § 646. Tax treatment of electing Alaska Native Settlement Trusts