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Internal Revenue Code · 26 U.S.C.

Subchapter J. Estates, Trusts, Beneficiaries, and Decedents

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Part I ESTATES, TRUSTS, AND BENEFICIARIES §§ 641–685

    1. Subpart A General Rules for Taxation of Estates and Trusts §§ 641–646

      1. § 641 Imposition of tax
      2. § 642 Special rules for credits and deductions
      3. § 643 Definitions applicable to subparts A, B, C, and D
      4. § 644 Taxable year of trusts
      5. § 645 Certain revocable trusts treated as part of estate
      6. § 646 Tax treatment of electing Alaska Native Settlement Trusts

    2. Subpart B Trusts Which Distribute Current Income Only §§ 651–652

      1. § 651 Deduction for trusts distributing current income only
      2. § 652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only

    3. Subpart C Estates and Trusts Which May Accumulate Income or Which Distribute Corpus §§ 661–664

      1. § 661 Deduction for estates and trusts accumulating income or distributing corpus
      2. § 662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
      3. § 663 Special rules applicable to sections 661 and 662
      4. § 664 Charitable remainder trusts

    4. Subpart D Treatment of Excess Distributions by Trusts §§ 665–669

      1. § 665 Definitions applicable to subpart D
      2. § 666 Accumulation distribution allocated to preceding years
      3. § 667 Treatment of amounts deemed distributed by trust in preceding years
      4. § 668 Interest charge on accumulation distributions from foreign trusts
      5. § 669 Repealed

    5. Subpart E Grantors and Others Treated as Substantial Owners §§ 671–679

      1. § 671 Trust income, deductions, and credits attributable to grantors and others as substantial owners
      2. § 672 Definitions and rules
      3. § 673 Reversionary interests
      4. § 674 Power to control beneficial enjoyment
      5. § 675 Administrative powers
      6. § 676 Power to revoke
      7. § 677 Income for benefit of grantor
      8. § 678 Person other than grantor treated as substantial owner
      9. § 679 Foreign trusts having one or more United States beneficiaries

    6. Subpart F Miscellaneous §§ 681–685

      1. § 681 Limitation on charitable deduction
      2. § 682 Repealed
      3. § 683 Use of trust as an exchange fund
      4. § 684 Recognition of gain on certain transfers to certain foreign trusts and estates
      5. § 685 Treatment of funeral trusts

  2. Part II INCOME IN RESPECT OF DECEDENTS §§ 691–692

    1. § 691 Recipients of income in respect of decedents
    2. § 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death