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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter J
  5. Part I

Part I — Estates, Trusts, and Beneficiaries (Sections 641 to 685)

Subpart A — General Rules for Taxation of Estates and Trusts (Sections 641 to 646)

Subpart B — Trusts Which Distribute Current Income Only (Sections 651 to 652)

Subpart C — Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (Sections 661 to 664)

Subpart D — Treatment of Excess Distributions by Trusts (Sections 665 to 668)

Subpart E — Grantors and Others Treated as Substantial Owners (Sections 671 to 679)

Subpart F — Miscellaneous (Sections 681 to 685)