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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter J
Part I
Subpart A
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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