Estates, Trusts, and Beneficiaries

Estates, Trusts, and Beneficiaries

In Legislation

Estates, Trusts, and Beneficiaries in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter J, Part I

The current, permanent, in-force federal laws regulating estates, trusts, and beneficiaries are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter J, Part I. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including estates, trusts, and beneficiaries) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including estates, trusts, and beneficiaries) by chapter and subchapter.