Part I: ESTATES, TRUSTS, AND BENEFICIARIES
Subpart A: General Rules for Taxation of Estates and Trusts
- Section 641: Imposition of tax
- Section 642: Special rules for credits and deductions
- Section 643: Definitions applicable to subparts A, B, C, and D
- Section 644: Taxable year of trusts
- Section 645: Certain revocable trusts treated as part of estate
- Section 646: Tax treatment of electing Alaska Native Settlement Trusts
Subpart C: Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
- Section 661: Deduction for estates and trusts accumulating income or distributing corpus
- Section 662: Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- Section 663: Special rules applicable to sections 661 and 662
- Section 664: Charitable remainder trusts
Subpart D: Treatment of Excess Distributions by Trusts
- Section 665: Definitions applicable to subpart D
- Section 666: Accumulation distribution allocated to preceding years
- Section 667: Treatment of amounts deemed distributed by trust in preceding years
- Section 668: Interest charge on accumulation distributions from foreign trusts
- [Section 669: Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
Subpart E: Grantors and Others Treated as Substantial Owners
- Section 671: Trust income, deductions, and credits attributable to grantors and others as substantial owners
- Section 672: Definitions and rules
- Section 673: Reversionary interests
- Section 674: Power to control beneficial enjoyment
- Section 675: Administrative powers
- Section 676: Power to revoke
- Section 677: Income for benefit of grantor
- Section 678: Person other than grantor treated as substantial owner
- Section 679: Foreign trusts having one or more United States beneficiaries
Subpart F: Miscellaneous
- Section 681: Limitation on charitable deduction
- [Section 682: Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089]
- Section 683: Use of trust as an exchange fund
- Section 684: Recognition of gain on certain transfers to certain foreign trusts and estates
- Section 685: Treatment of funeral trusts