Article 1 - General Rules for Taxation of Estates and Trusts

Section 17731(a) - Scope of Chapter 9. [Repealed]
Section 17731(b) - Scope of Articles 1, 2, 3, and 4. [Repealed]
Section 17731(c) - Imposition of Tax; Application of Tax. [Repealed]
Section 17731(d) - Gross Income of Estates and Trusts. [Repealed]
Section 17731(e) - Computation and Payment of Tax; Deductions and Credits of Estates and Trusts. [Repealed]
Section 17731(f) - Filing of Returns and Payment of the Tax. [Repealed]
Section 17731(g) - Termination of Estates and Trusts. [Repealed]
Section 17733 - Deduction for Personal Exemption of Estates and Trusts. [Repealed]
Section 17734(a) - Charitable Contributions Deduction. [Repealed]
Section 17734(b) - Reduction of Charitable Contributions Deductions by Exempt Income. [Repealed]
Section 17734(c) - Capital Gains Included in Charitable Contribution. [Repealed]
Section 17734(d) - Cross Reference. [Repealed]
Section 17735 - Depreciation and Depletion. [Repealed]
Section 17736 - Amortization of Emergency Facilities. [Repealed]
Section 17737(a) - Excess Deductions on Termination of an Estate or Trust. [Repealed]
Section 17737(b) - Meaning of "Beneficiaries Succeeding to the Property of the Estate or Trust." [Repealed]
Section 17737(c) - Allocation. [Repealed]
Section 17738 - Disallowance of Standard Deduction. (Cross Reference.) [Repealed]
Section 17739(a) - Distributable Net Income; Deduction for Distributions; in General. [Repealed]
Section 17739(b) - Deduction for Distributions. [Repealed]
Section 17739(c) - Deduction for Personal Exemption. [Repealed]
Section 17739(d) - Capital Gains and Losses. [Repealed]
Section 17739(e) - Extraordinary Dividends and Taxable Stock Dividends. [Repealed]
Section 17739(f) - Tax-Exempt Interest. [Repealed]
Section 17740(a) - Definition of "Income." [Repealed]
Section 17740(b) - Dividends Allocated to Corpus. [Repealed]
Section 17741(a) - Definition of "Beneficiary." [Repealed]
Section 17741(b) - Illustration of the Provisions of Sections 17739 to 17740, Inclusive. [Repealed]
Section 17742-17745(a) - Taxability of Estates, Trusts, and Beneficiaries. [Repealed]
Section 17742-17745(b) - Taxes Are Charged on Corpus-Liability of Fiduciary. [Repealed]
Section 17742-17745(c) - Income Taxable to Beneficiaries of Estate or Trust if Taxes Are Unpaid. [Repealed]
Section 17742-17745(d) - Estates and Trusts Taxable as Separate Entities. [Repealed]
Section 17742-17745(e) - Massachusetts or Business Trusts. [Repealed]
Section 17742-17745(f) - Estates of Infants and Other Wards. [Repealed]
Section 17742 - Taxability of Estates
Section 17743 - Taxability of Trust Dependent upon Residence of Fiduciary
Section 17744 - Taxability of Trust Dependent upon Residence of Beneficiary
Section 17746(a) - Disallowance of Double Deductions; in General. [Repealed]
Section 17746(b) - Deductions Included. [Repealed]