Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents
- Article 1 - General Rules for Taxation of Estates and Trusts (§§ 17731 — 17746)
- Article 2 - Trusts Which Distribute Current Income Only [Repealed] (§§ 17751 — 17752)
- Article 3 - Estates or Trusts Which May Accumulate Income or Which Distribute Corpus [Repealed]
- Article 4 - Treatment of Excess Distributions by Trusts [Repealed]
- Article 5 - Grantor and Others Treated as Substantial Owners [Repealed]
- Article 6 - Miscellaneous [Repealed]
- Article 7 - Income in Respect of Decedents [Repealed]