Part I - ESTATES, TRUSTS, AND BENEFICIARIES
- Subpart A - GENERAL RULES FOR TAXATION OF ESTATES AND TRUSTS (§§ 641 — 646)
- Subpart B - TRUSTS WHICH DISTRIBUTE CURRENT INCOME ONLY (§§ 651 — 652)
- Subpart C - ESTATES AND TRUSTS WHICH MAY ACCUMULATE INCOME OR WHICH DISTRIBUTE CORPUS (§§ 661 — 664)
- Subpart D - TREATMENT OF EXCESS DISTRIBUTIONS BY TRUSTS (§§ 665 — 669)
- Subpart E - GRANTORS AND OTHERS TREATED AS SUBSTANTIAL OWNERS (§§ 671 — 679)
- Subpart F - MISCELLANEOUS (§§ 681 — 685)