26 USC 644
§ 644 - Taxable year of trusts
- § 644 - Taxable year of trusts
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1997 Amendment
- Effective Date; Transition Rule
- Application of Transition Rules to Trust Beneficiaries to Which Section 664 Applies
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