Federal (United States) · Cfr annual
ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
389 sections
24 groups
- Estates, Trusts, and Beneficiaries45 sections
- pooled income fund actuarial tables applicable before may 1, 19891 section
- trusts which distribute current income only15 sections
- estates and trusts which may accumulate income or which distribute corpus29 sections
- unitrust actuarial tables applicable before may 1, 19891 section
- treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 196951 sections
- treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 196910 sections
- grantors and others treated as substantial owners26 sections
- miscellaneous9 sections
- income in respect of decedents12 sections
- determination of tax liability26 sections
- contributions to a partnership3 sections
- distributions by a partnership14 sections
- transfers of interests in a partnership3 sections
- provisions common to part ii, subchapter k, chapter 1 of the code11 sections
- definitions2 sections
- effective date for subchapter k, chapter 1 of the code1 section
- definition; tax imposed20 sections
- investment income7 sections
- gain and loss from operations24 sections
- distributions to shareholders6 sections
- miscellaneous provisions15 sections
- Mutual Insurance Companies ( Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits )35 sections
- Other Insurance Companies20 sections