Public Law 119-88 (05/04/2026)
Part I Estates, Trusts, and Beneficiaries
Browse 6 subparts and 0 sections in Part I Estates, Trusts, and Beneficiaries of Title 26.
Browse subparts
Subpart A
General Rules for Taxation of Estates and Trusts
Subpart B
Trusts Which Distribute Current Income Only
Subpart C
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
Subpart D
Treatment of Excess Distributions by Trusts
Subpart E
Grantors and Others Treated as Substantial Owners
Subpart F
Miscellaneous