General Rules for Taxation of Estates and Trusts

General Rules for Taxation of Estates and Trusts

In Legislation

General Rules for Taxation of Estates and Trusts in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter J, Part I, Subpart A

The current, permanent, in-force federal laws regulating general rules for taxation of estates and trusts are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter J, Part I, Subpart A. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including general rules for taxation of estates and trusts) 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 general rules for taxation of estates and trusts) by chapter and subchapter.