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US law
Federal (United States)
Cfr annual
Internal Revenue
ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
definitions
Federal (United States) · Cfr annual
definitions
2 sections
2 sections
26 C.F.R. § 1.761-1
Terms defined.
Superseded
26 C.F.R. § 1.761-2
Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code.
Superseded
definitions | Federal (United States) Cfr annual | Justis AI